2003 (6) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two applications for rectification of mistake in Tribunal's Final Order Nos. 261-62/02-B, dated 28-5-2002 [2002 (148) E.L.T. 809 (T)]. 2. Shri V. S. Nankani, learned Advocate, submitted that the Appellate Tribunal following the decisions in the case of Kopran Limited v. CC, New Delhi, 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y provides for filing of claim for refund of duty paid in pursuance of an Order of assessment; that it is thus evident from the wording of Section 27 of the Customs Act, refund claim can be filed if the duty has been paid in pursuance of an Order of assessment; that the said phrase "in pursuance of an Order of assessment" does not find place in Section 11B of Central Excise Act dealing with refund....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of Flock (India) Pvt. Limited is applicable to a case under the provisions of Customs Act also if the assessment on Bill of Entry which is an appealable Order has not been challenged; that reliance upon the Supreme Court's decision cannot be a subject-matter of rectification of mistake. 4. We have considered the submissions of both sides. There is substantial force in the submissions....