2018 (6) TMI 527

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....t Shri Dilip Shinde, Assistant Commissioner (AR) for respondent The present ROM application filed by the applicant is on the ground that the Tribunal in the final order No. A/90450-90455/17/SMB dated 13/10/2017 wrongly interpreted para 9 of the Hon'ble Supreme Court judgment in the case of Ranbaxy Laboratories Ltd v. Union of India & Ors 2011-TIOL-105-SC-CX and in para 8 it was wrongly h....

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....n is on the issue whether the refund is admissible or otherwise. 3. Therefore, once the Tribunal allowed the refund, the refund stands payable within three months from the date of application initially filed. 4. The explanation to Section 11BB is not applicable in the present case. Hence the Hon'ble bench mis-interpreting the explanation and made applicable to the present case. Therefore....

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....he judgment of the Hon'ble Supreme Court in Ranbaxy Laboratories Ltd (supra) and after reproducing para 8 of the judgment given interpretation in para 7 and 8. Therefore, the judgment in Ranbaxy Laboratories Ltd (supra) was considered by the bench and interpreted in detail. Whether the interpretation was wrongly made is no ground for entertaining an application for rectification of mistake. I ....