2020 (11) TMI 795

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....Appellant Shri Bhasha Ram, Authorised Representative for the Respondent ORDER The Revenue has filed an application for rectification of mistake in the Final Order No. 60142 of 2020 dated 29.01.2020. 2. Heard both sides. 3. The claim of the Revenue is that the written submission filed by the Ld. AR during the course of hearing although taken on record, but no finding has been given b....

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....s done by issuing the proper reasoned and appellate orders. From the record, it appears that the same was in no way related to recovery/deduction/appropriation of refund on account of wrongly availed credit of countervailing duty taken against the seven Bills of entry. However, while filing the appeal before the CESTAT, the party claimed the said amount as recovery of wrongly availed credit by way....

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....e Director of the Appellant Company has submitted that they have not received the refund order in question and the Revenue sought time but no proof has been provided by the Revenue with regard to service of communication of adjustment of refund amount and the same has been recorded by this Tribunal in the order itself. 5. On going through the order passed by this Tribunal dated 29.01.2020, I fi....

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....f Rs. 36,57,968/- for delayed/reversal or debited of the amount. The said fact clearly indicate that the appellant has reversed/deducted or adjusted a sum of Rs. 36,57,968/- which is the subject matter of the refund claim in hand. The said fact has been discussed by this Tribunal in paragraph 13 of the order. Further, it has been recorded by this Tribunal that no proof has been produced by the Rev....