2017 (7) TMI 393

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....aid final order, Revenue had filed Tax case No.12 of 2014 before Hon'ble Chhattisgarh High Court on the ground that the Tribunal have erred in its final order to the extent that it disallowed the claim of the appellant - Revenue with regard to unjust enrichment relying upon the decision of the Tribunal in Grasim Industries Vs. CCE reported in 2003 (157) E.L.T. 123 (Tri. Chennai). It was further urged that the said ruling of Grasim Industries stood overruled in SRF Ltd. Vs. CC, Chennai reported in 2006 (193) E.L.T. 186 by Larger Bench of this Tribunal. The Hon'ble High Court vide order dated 21/01/2016 disposed of the Revenue's appeal in the following words :- "3. If the appellant was duly represented before the Tribunal and no ....

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....edy. 4. The learned Counsel Ms. Reena Khair for the respondent/assessee have objected to the entertaining of the modification application at this stage on the ground that the said case law SRF Ltd. (supra) was not urged before the Tribunal at the time of passing of the final order and, as such, there is no mistake apparent on the face of record. She further urged that as the said miscellaneous application have been filed after more than six months, being beyond the time permitted under Section 35C (2), the present application is badly time barred and not maintainable. The learned Counsel also urged that the issue of unjust enrichment was not raised by the Revenue in their grounds of appeal before this Tribunal and it is only by way of obit....

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....ed purpose the provisions of limitation specified in sub-section (2) of Section 1293 of the Customs Act would not be attracted. We, however, do not mean to lay down a law that such an application can be filed at any time. If such an application is filed within a reasonable time and if the Court or Tribunal finds that the contention raised before it by the applicant is prima facie correct, in order to do justice, which is being above law, nothing fetters the judges hands from considering the matter on merit". 6. Further relying on the ruling of Hon'ble Supreme Court in the case of M.P. Steel Corporation Vs. CCE reported in 2015 (319) E.L.T. 373 (S.C.), where the Hon'ble Supreme Court on the applicability Section 14 of the limitation....