2019 (4) TMI 1278

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....K. Mehta, Adv. for the Appellant (s) Shri S. K. Naskar, AC. (A. R.) for the Revenue ORDER PER CORAM The present Miscellaneous Applications have been filed for rectification of mistake in the Final Order No. FO/76477-76480/2018 dated 18/04/2018. 2. The Ld. Advocate appearing on behalf of the Applicant/Appellant submits that the issue of fulfillment of the Notification No.102/2007 or ....

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....eported in 68 ELT 3 (SC) held that the dispute on the refund of SAD would fall under the rate of SAD payable. 3. The Ld. DR submits that the rate of duty of SAD is not under dispute as the refund was already sanctioned and issued to the assessee. Subsequently, it was observed that the CA certificate submitted at the time of sanctioning of the refund was not a valid certificate. 4. Heard both....