https://www.taxtmi.com/caselaws?id=358709 The Revenue's miscellaneous application for rectification of mistake regarding the date of filing the refund application was dismissed by the Tribunal. The application, filed beyond the six-month deadline set by Section 35C(2) of the Central Excise Act, sought condonation of a 55-day delay, which was not permissible under the Act. Consequently, both the Rectification of Mistake (ROM) and Condonation of Delay (COD) applications were rejected due to the ROM application being untimely filed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358709 The Revenue's miscellaneous application for rectification of mistake regarding the date of filing the refund application was dismissed by the Tribunal. The application, filed beyond the six-month deadline set by Section 35C(2) of the Central Excise Act, sought condonation of a 55-day delay, which was not permissible under the Act. Consequently, both the Rectification of Mistake (ROM) and Condonation of Delay (COD) applications were rejected due to the ROM application being untimely filed. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358709