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2018 (9) TMI 987
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....ORDER PER: DEVENDER SINGH The facts of the case are that the appellant are a manufacturer- exporter registered with the Department. They were issued a show cause notice dt.27.8.2015 for rejection of refund amounting to Rs. 5,28,051/- under Notification No.42/12-ST dt.29.6.2012. The matter was adjudicated and the refund claim was rejected by the adjudicating authority vide Order-in-Original d....
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....dum dt.3.6.2016, they filed the appeal on 1.8.2016, which is within the limitation period. He also argued that the law is settled that when a corrigendum is issued to an Order-in-Original, the limitation has to be counted from the date of service of the corrigendum order. In this regard, he relied on the following judgments:- 1. Arihant Telecommunications vs. Union of India-2017 (4) TMI 387-Bom....
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....nal. It is settled law that the corrigendum is part and parcel of the order intended to be rectified and hence the period of filing appeal is to be reckoned from the date of corrigendum. In this regard, in similar set of facts, Hon'ble Bombay High Court in the case of Arihant Telecommunications (supra) has held below:- "4. In the present case, the order-in-original was passed on 31-10-2012 and ....