2005 (4) TMI 330

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..... .K. Agrawal, Member (T)]. This is an application by M/s. Wavin India Ltd. for rectification of mistake in Tribunal s Final Order No. A/709/03-NB(C), dated 28-11-2003 [2004 (164) E.L.T. 269 (Tri. - Del.)]. 2. Sh. Lajja Ram, learned Advocate, submitted that it has been the case of the applicants from the very beginning that the matter relates to abatement of duty in respect of damaged and de .....

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..... all the submissions made by the learned Advocate; that the Tribunal has clearly held that the issue of abatement had been settled and the issue now relates to refund of the duty which had been paid by them in excess before the abatement was allowed; that in view of this, the provisions of Section 27 of the Customs Act regarding unjust enrichment are applicable. 4. We have considered the submiss .....

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..... others, AIR 1971 SC 2204 that a mistake apparent on record must be an obvious and patent mistake not something which can be established by a long drawn process or reasoning on points on which there may conceivably be two opinions. Through an application for rectification of mistake, it is not open to the applicants, herein, to challenge the Tribunal s Order. The right course of action available to .....

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