2017 (5) TMI 747

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....Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent [Order per: Sulekha Beevi, C.S.] 1. The above application for rectification of mistake has been filed by the appellant. 2. On behalf of the appellant, Ld. Counsel Sh. M. Rajendran submitted that the Final Order impugned in this application suffers from error apparent on the face of record. He submitted that the appeals ....

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....e not manufactured using the duty free inputs imported against advance licences. 3. That in the first appeal (E/21176/2014) one show cause notice was issued for the bill of export 777/2011 dated 14.10.2011. That in respect of other drawback claims, no show cause notices were issued and only letters were issued intimating that drawback is liable to be rejected. The appellant had replied to the s....

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....m any error apparent on the face of the record. The appellant has remedy of filing an appeal and the application seeks to re-hear the appeal which would tatamount review of the Final Order for which the Tribunal has no powers under the statute. 5. I have heard the submissions made before me. On perusal of the impugned Final Order dated 18.12.2015, as well as the application for rectification of....

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....ed in detail. The present attempt by the Ld. Counsel for appellant is to contend that the appellant has not used any input which has not suffered duty in the manufacture of the final products which are cleared to the SEZ. It is submitted that some of the manufactured products are exported to comply with the export obligation. That since out of the several inputs, only 5 were imported under advance....