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TMI Blog2014 (12) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... al. But the Department has not done it. Under the said circumstances, the Department is totally precluded from challenging the present Final Order. Therefore, from cumulative reading of the Section 129B to earlier as well as Chapter 15 of the Customs Manual, it is needless to say that the contention put forth on the side of the appellant is not factually and legally sustainable and altogether, the present Civil Miscellaneous Appeal deserves to be dismissed and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance - Decided against Revenue. - C.M.A. (MD) No. 104 of 2010 and M.P. (MD) No. 1 of 2010 - - - Dated:- 11-2-2014 - A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss appropriate order declaring duty savings pursuant to the subject import as nil. The Assistant Commissioner declined the request of the respondent on the ground that the respondent has not claimed benefit of Notification No. 6/2002-C.E. when the respondent has filed Bill of Entry No. 901018, dated 14-10-2005. Against the order passed by the Assistant Commissioner and subsequent proceedings, an Appeal has been filed before the CESTAT and the CESTAT has passed a Final Order No. 100 of 2007 [2007 (212) E.L.T. 332 (Tri.-Chennai)] and ultimately set aside the proceedings of the lower authorities and directed the Assessing Authority to consider the appellant s claim in terms of the order and take a decision after giving reasonable opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment or by way of preferring an Appeal. Under the said circumstances, the Final Order passed in Final Order No. 100 of 2007 has not been challenged and only on the basis of demand order passed by the Appellate Authority, the Final order in question has been passed and therefore, the present Civil Miscellaneous Appeal is not legally maintainable. 6. In support of his contention, he has drawn the attention of the court to the provision of Section 129B(2) of the Customs Act, 1962, wherein it is stated like thus : The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the Customs Act, 1962 refers in this regard. The refund of any duty and interest can be claimed either by a person who has paid the duty in pursuance to an order of assessment or a person who has borne the duty. Any person claiming refund of any duty or interest has to make an application in duplicate in the Form as prescribed in the Customs Refund Application (Form) Regulations, 1995, to the jurisdictional Deputy/Assistant Commissioner of Customs. Such application is to be made before the expiry of six months from the date of payment of duty and interest. However, in case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, application for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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