9911796707
TMI Blog2003 (5) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application for rectification of mistake in Tribunal's Final Order No. A-1149/2002-NB, dated 18-12-2002. 2. Shri P.K. Mittal, learned Advocate submitted that the issue relates to the refund of duty paid on inputs used in the manufacture of final products which have been exported outside India by Merchant-Exporter; that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 57F of the Central Excise Rules, 1944 as well as the Notification No. 85/87 C.E., dated 1-3-87 as amended, issued under Rule 57F providing procedure for claiming sanction of refund of the Modvat credit. He, therefore, submitted that the Tribunals has omitted to appreciate that duty paid inputs had been procured from the local market which had gone into manufacture of final goods and importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate as the provisions of Rule 57F(3) does not appear to give both the benefits of refund as well as benefit of drawback simultaneously. He, further, submitted that the Tribunal after considering the submissions and after going through the records has observed in the final Order in question; that the fact to be ascertained is as to whether export of the goods effected through U.K. Paint has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20-11-98 against which no Appeal was filed by the Applicants. It is, therefore, too late for the Applicants to claim that by remanding the matter to examine this aspect, a mistake has been made in the Final Order in question. The present application, therefore, is not maintainable as there is no mistake in the Tribunal's Order. It has been held by the Supreme Court in ASCU Ltd. that a mistake a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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