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ST - Rule 5 of CCR, 2004 - refund filed for quarter October to December 2009 sanctioned and later for same period another claim filed for additional amount - Notif. No. 5/2006-CE (NT) in clause (2) prohibits filing of more than one refund claim for any quarter in a calendar year: CESTAT

By TIOL News Service

MUMBAI, MAY 06, 2016 : THE appellant filed a refund claim of Rs.12,00,148/- u/r 5 of CCR, 2004 for the quarter October 2009 to December 2009. However, they submitted a letter dated 07/05/2010 to the Deputy Commissioner stating that an amount of Rs.4,08,900/- is inadmissible to them. The balance amount of Rs.7,91,248/- was sanctioned to the appellant.

Later, the appellant filed another claim of Rs.5,45,240/- for the same period October 2009 to December 2009 seeking refund of the amount which they had earlier sought exclusion as inadmissible and certain other amounts.

The refund claim was rejected by the Asstt. Commr.on the ground that they do not fulfill the conditions as provided u/r 5 of CCR, 2004 and also for the reason that they had not challenged the earlier order-in-original wherein the refund for the same period was sanctioned.

The Commissioner (Appeals) held that the appellants were entitled to refund as there was no bar on filing multiple refunds for the same period.

The Revenue is before the CESTAT and reiterates the stand taken by the original authority.

After considering the rival submissions, the Bench held -

"4. …I find that the appellant had filed a refund claim of Rs.12,00,148/- and the claim was sanctioned for an amount of Rs.7,91,248/-. The claim pertains to October 2009 to December 2009 and the new claim also pertains to exactly the same period. I find that the Notification No. 5/2006-CE (NT) dated 14/03/2006 in clause (2) prohibits filing of more than one refund claim in any quarter in a calendar year. Moreover, the earlier order-in-original dated 20/05/2010 has attained finality as the same has not been challenged by the respondents. It is not open to respondents to raise the issue afresh by filing a new refund claim."

The impugned order was set aside and the Revenue appeal was allowed.

(See 2016-TIOL-1084-CESTAT-MUM)


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