2000 (5) TMI 269

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..... tion 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 the ground of variation of fi .....

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..... d 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 decision on debatable point of law is not a .....

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