2017 (6) TMI 143

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....he Respondent ORDER The applicant has filed five ROMs under Section 129B (2) of the Customs Act 1962 for rectification of mistake arising out of the Final Order Nos. 21150-21154/2014 dated 18.11.2016 upheld the Order-in-Appeal passed by the Commissioner of Customs (Appeals) rejecting the refund claim filed by the applicant for refund of duty paid in excess by not availing exemption under Notific....

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....Bills of Entry by placing reliance on the decision in the case of Priya Blue Industries Ltd. V. Commissioner reported in 2004 (172) E.L.T. 145 (S.C) and Collector V. Flock (India) Pvt. Ltd. Reported in 2000 (120) E.L.T. 285. Learned counsel for the appellant further submitted that by the decision of the Delhi High Court in the case of Micromax Informatics Ltd. cited supra, the Hon'ble Delhi Hi....

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....82) E.L.T. 553 (Tri. -Del.) d)   Asrani Tubes Ltd. V. CCE, Hyderabad - 2013 (294) E.L.T. 311 (Tri. -Bang.) e)   Maha Shree Aruna Chemicals V. CCE, Chennai - 2008 (232) E.L.T. 93 (Tri. -Chennai) f)   CCE, Chennai V. Ford India Ltd. - 2011 (267) E.L.T. 538 (Tri. -Chennai) 4. On the other hand the learned AR strongly contested the applications seeking rectificatio....

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....Tribunal has considered the decision of Aman Medical Products Ltd. as well as Priya Blue Industries. Learned AR further cited the decision of the Apex Court in the case of RDC Concrete (India) Pvt. Ltd. reported in 2011-TIOL-77-SC-CX wherein the Hon'ble Supreme Court held that while hearing a ROM application, the facts and points of law already considered cannot be re-appreciated during the he....