2018 (11) TMI 565

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....han, Member (T) Shri Ravi Holani, Advocate, for the Appellant. Shri G.R. Singh, AR, for the Respondent. ORDER The present miscellaneous application for rectification of mistake has been filed by the Revenue with reference to the Final Order No. 52577/2017-EX(SM), dated 22-3-2017. 2. In this connection, heard Shri G. R. Singli, Ld. AR appearing for the Revenue and Sh. Ravi Holan....

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....the RoM if filed beyond the period of six months, he submitted that the RoM filed by the Revenue may be dismissed. Ld. Counsel further submitted that the refund was claimed by the appellant originally vide their letter dated 12-3-2001 which was received by the jurisdictional Revenue Officer on 21-3-2001 and the said date has been mentioned in the Final Order. 5. After hearing both sides....