2018 (8) TMI 684

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.... Shri Sanjay Hasija, Supdt. (AR) for respondent ORDER Per: S.K. Mohanty Heard both sides. 2. The applicant has filed this miscellaneous application, praying for rectification of mistake in the order dated 17.11.2017 passed by this Tribunal. The submission of the applicant is that the Revenue's appeal cannot be proceeded with on the ground of monetary limit, as per the instruction....

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.... Since the entire order was dictated in presence of both the sides, it cannot be said that some of the arguments placed by the respondent therein was not considered by the Tribunal. Further, on perusal of the instructions dated 17.12.2015 by the CBEC, I find that vide paragraph 2 therein, it has been clarified that the monetary limit of Rs. 10 lakhs would not to be considered in case of refund iss....