2018 (5) TMI 1570

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..... Respondent(s) Shri L Patra, Authorised Representative Per : Dr D.M. Misra, These applications are filed seeking Rectification of Mistake in the Order of this Tribunal dt.17.4.2017 2. The Ld, Chartered Accountant for the appellants submits that they have claimed refund of 4% SAD on imported Coils, Sheets, etc, which were used in laying down the roofing system under works contract service. Even t .....

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..... this Tribunal. 3. Per contra, the Ld AR for the Revenue submits that the order was dictated in the presence of the appellants after considering all aspects mentioned in the appeal and argued before this Tribunal. Reconsideration of the facts/evidences which were neither raised before the authorities below nor argued before this Tribunal earlier, at this juncture: if permitted, would result into r .....

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..... The Ld Chartered Accountant for the applicant fairly submits this issue was not raised before the authorities below nor argued before this Tribunal. It is his contention that if this issue is considered a portion of the refund claim would be admissible to them, The Ld AR for the Revenue vehemently opposed submitting that such an action on the part of the Tribunal would result into re-appreciation .....

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