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2019 (2) TMI 1121

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..... ht of the clear finding that follows of having complied with the test of not being ‘unjustly enriched’, we conclude that the recurrence of the phrase ‘minus ₨.9,90,790/- and ₨.58,822/-’ in paragraph 9 is was an error apparent on the record and which must be rectified. Application for ROM allowed. - Application No. C/ROM/86729/2018 in Appeal No. C/1104/2009 - M/85066/2019 - Dated:- .....

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..... otal amount of ₹ 1,78,01,242/- expressed this value as minus ₹ 9,90,790/- and ₹ 58,822/- . It was pointed out that, in the same paragraph, the eligibility has been clearly established though the said amounts also appear to have been, by oversight, mirrored in the operative portion without adaptation in the light of the findings that followed. The findings confirm that these were .....

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..... - pertaining to bill of entry no. 692876 and no. 724215. In the light of the clear finding that follows of having complied with the test of not being unjustly enriched , we conclude that the recurrence of the phrase minus ₨.9,90,790/- and ₨.58,822/- in paragraph 9 is was an error apparent on the record and which must be rectified. Accordingly, we amend paragraph 9 to read as follows .....

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