2018 (1) TMI 705

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....s filed this application for rectification of mistake in the Final Order No. 53119/2017 dated 19.4.2017 passed by this Tribunal. The submissions of the Revenue are that the Tribunal has not properly appreciated the contention of the Revenue that refund claim cannot be filed prior to the date of export. 2. Heard both sides. 3. I find that upon consideration of the submission of Revenue, the Tribu....