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TMI Blog2003 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : V.K. Agrawal, Member (T)]. These are two applications for rectification of mistake in Tribunal s Final Order Nos. 261-62/02-B, dated 28-5-2002 [2002 (148) E.L.T. 809 (T)]. 2. Shri V. S. Nankani, learned Advocate, submitted that the Appellate Tribunal following the decisions in the case of Kopran Limited v. CC, New Delhi, 2002 (141) E.L.T. 694 (Tri-Del.) = 2002 (50) RLT 286 dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuance of an Order of assessment; that it is thus evident from the wording of Section 27 of the Customs Act, refund claim can be filed if the duty has been paid in pursuance of an Order of assessment; that the said phrase in pursuance of an Order of assessment does not find place in Section 11B of Central Excise Act dealing with refund matters; that if the refund claim cannot be filed without c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Customs Act also if the assessment on Bill of Entry which is an appealable Order has not been challenged; that reliance upon the Supreme Court s decision cannot be a subject-matter of rectification of mistake. 4. We have considered the submissions of both sides. There is substantial force in the submissions of the learned SDR that there is no patent error on the face of record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE v. Flock (India) Pvt. Limited. The applicants are of the view that Flock (India) Pvt. Limited s case which was delivered by the Supreme Court in excise matter cannot be made applicable to a refund claim filed under the provisions of Customs Act. It is nothing but a debatable point of law on which no application for rectification of mistake can be filed. We, therefore, find no merit in the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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