2012 (11) TMI 449

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..... he Commissioner (Appeals). They have attempted to reopen the issue by invoking provisions under Section 149. Section 149 gives discretionary power to Customs authorities for amending the documents in certain circumstances. This provision cannot be used to revive a time expired refund claim - no interference with the order of the Commissioner (Appeals) - appeal is, therefore, rejected. - Customs .....

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..... ey realised the mistakes and filed the refund claim in 2009. The original authority vide order dated 19.2.2009, rejected the refund claim. The order of the original authority was upheld by the Commissioner (Appeals) by order dated 19.1.2010. 4. Having failed in getting refund claimed, the appellants have chosen to file an application under Section 149 of the Customs Act, 1962 on 23.6.2010 to ame .....

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