2017 (5) TMI 859

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..... N.K. Sharma, Advocate - for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran :- These two applications have been filed for rectification of mistakes, apparent on record, in the final order No. 52671-52672 of 2016 dated 28/07/2016. The learned Counsel for the appellant submitted that the Tribunal in the final order followed the rati .....

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..... nding of the Tribunal to the effect that the refund applications were not filed within the limitation period of final assessment, as decided by the Hon'ble Jurisdictional High Court. The learned Counsel prayed for rectification of these errors in the final order. 2. The learned AR submitted that in the grounds of appeal the data finalization was mentioned as 17/07/2009. However, upon scrutiny of .....

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..... ls. However, it is seen that the date of final assessment was not presented correctly during the course of argument and also in the appeal papers. Upon verification, it is seen that the date of final assessment should be the date of assessment of bills of entry finally. The relevant date should be reckoned from such date. Accordingly, while the legal principles as held in the final order are corre .....

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