9911796707
TMI Blog2018 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed under Section 35C (2) of the Act requires the ROM, if any, to be filed on or before 28.09.2017 - Since the ROM application filed by the Revenue has been received on 27.11.2017, it is beyond the period of six months. In the absence of any provision in Section 35C (2) to condone any delay in filing the ROM application beyond six months, the delay cannot be condoned. ROM application di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed by the appellant on 21.03.2001. He submits that the correct date of filing the refund application is not 21.03.2001 as mentioned in the order, but was 27.12.2005. The said refund was sanctioned on 28.04.2006. He submitted that the above mistake in the final order may kindly be rectified. 4. Ld. Advocate appearing for the appellant raised the objection that the ROM application filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l on 29.03.2017. The six months period allowed under Section 35C (2) of the Act requires the ROM, if any, to be filed on or before 28.09.2017. Since the ROM application filed by the Revenue has been received on 27.11.2017, it is beyond the period of six months. The Department has also filed an application for condonation of delay of 55 days in filing the ROM which has been received in the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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