2022 (3) TMI 750

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.... appellant is in appeal against the impugned order wherein refund claim has been rejected by the adjudicating authority which has been affirmed by the Commissioner (Appeals). 2. The facts of the case are that consequent to the order of this Tribunal vide Final Order No.61134/2019 dated 2.12.2019, the appellant filed refund claim before the adjudicating authority. The said refund claim was sent to....

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.... and the same is not challenged before Commissioner (Appeals), if they are aggrieved by the said order, the same cannot be amended under section 74 of the Finance Act, 1994, therefore, the impugned order 15.10.2020 to be implemented. 3. the ld. A.R. submits that there was mistake apparent on record as the appellant had claimed the longer period whereas they are entitled only one year. If there is....