2017 (9) TMI 1484 - AT - Central Excise

Rectification of mistake - appellant submits that the Revenue filed the appeal against the portion of the refund claim of ₹ 10,40,192/-, which was paid from the Proforma Credit and Modvat Credit account and which was allowed by the Commissioner (Appeals). But the Tribunal vide Final Order had remanded the matter for the entire refund claim of ₹ 20,87,729/- - Held that - as the Tribunal remanded the matter to the Commissioner (Appeals) in respect of Refund of ₹ 10,40,192/-, it is appropriate, that the Commissioner (Appeals) would examine the contention of the appellant as stated in the Rectification of Mistake application - ROM application allowed.

Summary

Issues: Rectification of mistake in the Final Order regarding refund claim of ?10,40,192/- paid from Proforma Credit and Modvat Credit account.

Issue 1: Rectification of Mistake in Final Order
The appellant filed an application for rectification of mistake in the Final Order dated 27.12.2016. The issue arose as the Tribunal remanded the matter for the entire refund claim of ?20,87,729/-, but there was no discussion in the Final Order regarding the refund of ?10,40,192/- paid from the Proforma Credit and Modvat Credit account. The Revenue filed the appeal against a portion of the refund claim, and the Tribunal discussed the matter in detail. The Tribunal decided to incorporate specific words in the Final Order for clarity, mentioning the refund of ?10,40,192/- on account of proforma credit/modvat credit used for payment of duty in respect of non-dutiable products. The Tribunal directed the Commissioner (Appeals) to examine the appellant's contention regarding this refund amount.

Analysis:
The issue at hand revolves around rectifying a mistake in the Final Order related to a specific refund claim of ?10,40,192/- paid from the Proforma Credit and Modvat Credit account. The Tribunal acknowledged the absence of discussion on this amount in the Final Order and proceeded to rectify the situation by incorporating specific words for clarity. The Tribunal emphasized the need for the Commissioner (Appeals) to examine the appellant's contentions regarding this particular refund amount, ensuring a thorough review of the matter.

Conclusion:
The Tribunal addressed the issue of rectification of mistake in the Final Order concerning the refund claim of ?10,40,192/- paid from the Proforma Credit and Modvat Credit account. By directing the Commissioner (Appeals) to examine the appellant's contentions regarding this specific amount, the Tribunal ensured a comprehensive review of the matter to uphold fairness and justice in the decision-making process.