2000 (5) TMI 269

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..... ants filed this application for rectification of mistake apparent on record in the Final Order No. 1312/99-NB (S) dated 1-12-1999. 2. Ld. Counsel, appearing on behalf of the applicants, submits that in the Final Order, a part of refund was wrongly held to be time-barred. He submits that the refund claim was filed within six months from the date of payment of duty. Only some enhancement on th .....

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..... passed on to the customers. 6. We find that the Hon'ble Supreme Court in the case of T.S. Balram ITO Company Circle v. Volkart Bros. and Ors. reported in AIR 1971 (S.C.) 2204, held that a mistake apparent on record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A d .....

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