2019 (4) TMI 1183 - AT - Customs

Rectification of mistake application - non-mentioning/non-consideration of circular No. 12/2014-Cus dated 17/11/2014 - HELD THAT - This Bench of the Tribunal has passed a detailed order on the merits of the case and though holding that the refund claim was filed well within the period of six months i.e. on 09/11/2007 but held that the refund claim filed by the appellants is not admissible as per the provisions of the Customs Act, 1962. There is no mistake in the order dated 29/06/2018 passed by the Tribunal. The case laws as cited by the Ld. Advocate are not applicable to the facts of the present case. ROM application dismissed.

Summary

Issues:
Rectification of mistake in the final order based on the non-consideration of CBEC Circular No.12/2014-Cus dated 17/11/2014.

Analysis:
The appellant filed a Miscellaneous Application seeking rectification of the final order dated 29/06/2018, contending that the order overlooked crucial documentary evidence, grounds of appeal, and the CBEC Circular providing guidelines for the assessment of iron ore fines. The Circular was deemed essential for resolving the dispute, as argued by the appellant's advocate during the hearing. The advocate highlighted that the Circular clarified the assessment criteria for iron ore fines, emphasizing the importance of FE content at the discharge port. The advocate supported their argument with references to various legal decisions. On the other hand, the respondent's representative argued that no mistake existed in the Tribunal's order and hence, there was no basis for rectification.

The Tribunal examined the appellant's application and the arguments presented. The Tribunal noted that while the appellant raised concerns about the non-inclusion of the CBEC Circular in the final order, the Tribunal had already provided a detailed analysis of the case's merits. The Tribunal acknowledged that the refund claim was timely filed but ultimately deemed it inadmissible under the Customs Act, 1962. Consequently, the Tribunal found no error in the order issued on 29/06/2018. The Tribunal also concluded that the case laws cited by the appellant's advocate were not relevant to the current case. Therefore, the Tribunal rejected the appellant's Miscellaneous Application for rectification of mistake.

In conclusion, the Tribunal's decision was based on a thorough evaluation of the arguments presented by both parties. Despite the appellant's contentions regarding the oversight of the CBEC Circular, the Tribunal found no grounds for rectification, as the order had already addressed the essential aspects of the case and determined the inadmissibility of the refund claim under the Customs Act, 1962.