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TMI Blog2018 (5) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... al would result into re-appreciation of the evidences and review of the order, a power not vested with the Tribunal. Also, the issues not raised during the course of argument cannot be allowed under the garb of rectification of the order. ROM application being devoid of merit, is dismissed. - Application No C/ROM/10729-10736/2017, Appeal No. C/10559,10562,10560,10561,10563/2014, C/10967,109 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the roofing system, they had also sold the sheets and coils as such to the customers- However, they did not raise the issue of sale as such along with works contract service and hence from the total refund claim, a portion of the refund amount comprises of sale as such along with work contract services' ie., supply of material as well services' would be admissible; It is his contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hindustan Zinc Ltd -2015(318)ELT.614 (SC) 4. Heard both sides and perused the records. 5. I find that this Tribunal after analyzing the principles of law and the facts available on the records and after hearing both the sides, passed and dictated the order on 17.4.2017 in the presence both sides. In the present application, the appellant submits that out of the total refund disallowed, a po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld AR for the Revenue. Also, the issues not raised during the course of argument cannot be allowed under the garb of rectification of the order in view of the principles of law laid down by the Hon ble Supreme Court in Hindustan Zinc Ltd's case (supra). 6. In the result, Misc. Applications(ROM) being devoid of merit accordingly dismissed. (Dictated and pronounced in the open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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