2019 (5) TMI 165

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..... eliberation nor detailed arguments. Hence, the error being a typographical error apparent on the face of the record, the same is rectifiable. ROM Application disposed off. - C/ROM/41989/2017 in C/42052/2016 - Misc. Order No. 40196/2019 - Dated:- 18-3-2019 - Shri P. Dinesha, Member (Judicial) Shri Srikanth, Advocate for the Appellant Shri L. Nandakumar .....

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..... the order of this bench. 4. I have gone through the orders of the lower authorities and also the order of this Bench supra and after going through the same, it is clear that no new ground is raised, no additional documents are required to be looked not and no question of law is involved nor is it a debatable one. The mistake pointed out is clearly perceivable one and do not require .....

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..... t be sanctioned. The appellant had explained before the authorities below that in terms of Tamil Nadu VAT Act, detailed description of the goods is not required to be given and generic description like plastic granules is accepted. They accordingly contended that mere non-mentioning of the grades of the plastic granules in the sales invoices would not call for rejection of the refund claim. .....

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