2000 (12) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the application for rectification of mistake regarding refund claims due to being outside the statutory period of limitation. The claims filed earlier were barred by limitation, and only claims within six months prior to the application date were considered. The direction from the Supreme Court did not exempt the claims from the limitation period. The application was dismissed as there was no mistake apparent from the record.