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2000 (11) TMI 425

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..... [Order per : V.K. Agrawal, Member (T)]. This is an application filed by Punjab State Electricity Board for rectification of mistake said to have taken in Final Order No. 1093/2000-B, dated 9-6-2000. 2. Shri Vikrant Kackaria, learned Advocate, submitted that the Tribunal under the said Final Order has rejected the appeal filed by them holding that the refund claim was hit by the time limit .....

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..... tes who appeared on behalf of the applicants; that the question of time limit was also argued as is evident from para 2 of the Final Order No. 1093/2000; that both the Asst. Commissioner as well as Commissioner (Appeals) has also referred to the fact that the amount of duty paid in excess was not paid under protest. He finally submitted that in any case the question of limitation is a legal questi .....

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