TaxTMI 
TaxTMI 
2000 (2) TMI 317
X X X X Extracts X X X X
X X X X Extracts X X X X
....)]. - Shri S.P. Mehta has filed Application for rectification of mistake in the Final Order No. 1194/99A, dated 24-8-1999. 2. Shri G.S. Chaman, learned Advocate, submitted that the Appellate Tribunal while passing the Final Order No. 1194/99-A, dated 24-8-1999 did not pass any order regarding payment of interest @ 18% P.A. on the refund amount which may be due to the Appellants as a result....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ice in the country of manufacture (Japan); that transaction of the car from Japan to U.K. did involve the element of freight, marine insurance and handling charges and dealer's commission; that sale voucher clearly mentioned that freight marine insurance and documentation had been included in the sale price; that it is well settled law that sale price of goods in a third country cannot be treated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t and handling charges and dealer's commission, etc. 3.  Meeting the arguments, Shri S.P. Rao, learned D.R., submitted that there is no mistake apparent on record as the decision in Unisef Electronics India, Supra, was not cited before the Tribunal and as such there cannot be a mistake in not considering a ratio which was not relied upon by the Appellants. He, further, submitted that the int....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efer the case back to the authority which passed decision or order for a fresh adjudication. The Hon'ble High Court directed the payment of interest in both the decisions, relied upon by the Applicant in exercise of powers conferred under Article 226 of the Constitution of India while deciding the Writ Petitions. Accordingly there was no mistake apparent on record of the case in not ordering the p....