2008 (1) TMI 80

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....d in the presence of the representative of the appellant; and hence I have heard the learned JDR and perused the records. 2. In this case, the appeal of the appellant was dismissed by holding that the refund claim was not maintainable on the ground that the assessed bill of entry was not challenged by them, by way of filing an appeal. An application for rectification of mistake was filed against ....

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....der. The Court has held that the second ROM application filed within four years from the date of the rectified order (and not original order of assessment) is within limitation. In other words, the Apex Court has held that once an ROM application has been allowed and the original order rectified period of limitation for filling second ROM application is four years from the date of rectified order.....