Tribunal orders rectification of mistake in Final Order, grants appellant refund, deems denial unjustified.

The Tribunal allowed the appellant's application for rectification of a mistake in the Final Order, directing the original authority to grant the refund of &8377; 4,89,600/- in accordance with the Final Order dated 24/08/2017. The Tribunal found the denial of this refund unjustified, as both refund claims had been rejected by the Commissioner(Appeals). The Department's refusal to refund the amount not explicitly mentioned in the Final Order was deemed incorrect, leading to the grant of consequential relief to the appellant.

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Issues: Rectification of mistake in Final Order regarding refund claims under Section 11B of the Central Excise Act, 1944.

Analysis:
The appellant filed a miscellaneous application seeking rectification of a mistake in the Final Order passed by the Tribunal. The appellant had filed two refund claims for amounts &8377; 5,32,440/- and &8377; 4,89,600/- under Section 11B of the Central Excise Act, 1944. The Tribunal allowed the appeal but observed that only one refund claim was rejected, whereas, in reality, both claims were rejected by the Commissioner(Appeals) - Orders-in-Appeal No.98 & 99/2007-CE. The Tribunal set aside the impugned orders and granted consequential relief to the appellant. However, the Department sanctioned the refund of only &8377; 5,32,440/- and denied the refund of &8377; 4,89,600/-, citing that it was not specifically allowed by the Tribunal.

Upon hearing both sides, the Tribunal noted that the Final Order dated 24/08/2017 allowed the appeal and set aside the impugned order denying both refund claims. The Assistant Commissioner wrongly denied the refund of &8377; 4,89,600/- solely because it was not explicitly mentioned in the Final Order. The Tribunal found that once the impugned order is set aside with consequential relief, the denial of the refund claim of &8377; 4,89,600/- was unjustified. Consequently, the Tribunal allowed the application and directed the original authority to grant the refund of &8377; 4,89,600/- to the appellant in accordance with the Final Order No.21789/2017 dated 24/08/2017. The application was thus disposed of, and the operative portion of the order was pronounced in Open Court on 23/07/2018.

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