2018 (1) TMI 705 - AT - Central Excise

Refund Claim Timing Upheld in Tribunal Decision

The Tribunal dismissed the Revenue's application for rectification of mistake in a Final Order, affirming that a refund claim can be made before the ... Rectification of mistake - The submissions of the Revenue are that the Tribunal has not properly appreciated the contention of the Revenue that refund claim cannot be filed prior to the date of export - Held that: - Since the Tribunal upon appreciation of the facts has arrived at the conclusion that the refund claim is permissible, such findings cannot be disturbed on the ground that same is contrary to the facts or the provisions of law - ROM application dismissed. The Revenue filed an application for rectification of mistake in a Final Order passed by CESTAT NEW DELHI. The Tribunal concluded that a refund claim can be filed prior to the date of export. The Tribunal dismissed the Revenue's application as no specific mistakes were raised for rectification.