TaxTMI 
TaxTMI 
2024 (12) TMI 87
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3. This is not a case where the applicant was not diligently pursuing the matter. The record shows that the applicant, perhaps on legal advice, filed proceedings before the tribunal and the revisionary authority, which were ultimately not the appropriate remedies. Besides, the application explains the delay involved at each stage. No mala fides are involved. The applicant has not gained any undue benefits from the delay. This was, in fact, a case where the applicant was claiming a refund. 4. On cumulative consideration of all the above circumstances, we condone the delay. Central Excise Appeal (ST) No. 8696 OF 2024 5. Heard Mr Mishra for the Appellant and Mr Adik for the Respondent. 6. We have condoned the delay in instituting this ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion on the ground that the issue involved did not concern rebate of tax, but this was the case of a refund of tax wrongly paid. At the same time, the appellant also filed proceedings before the revisionary authority on 7 June 2022. 13. By order dated 21 September 2022, the tribunal dismissed the Appellant's application for restoration by observing that the Appellant should apply for rectification of the mistake. 14. The appellant applied to correct the mistake on 3 October 2022. However, the tribunal dismissed the application on 22 February 2023, holding that it was not maintainable. 15. On 28 July 2023/3 August 2023, the Appellant's revision application was also dismissed as not maintainable. 16. Under the above circumstances, the Appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4. The order, allowing withdrawal of the appeal with liberty to seek appropriate remedy as prescribed under law, had been passed on submission of the same representative of the appellant as now present. Doubtlessly, withdrawal was prompted by the inclination of the tribunal to dispose off the appeal as non-maintainable in view of exclusion of dispute arising on rebate of tax in section 86 of Finance Act, 1994. However, the sole reason for filing of the application is the order of the revision authority declining to entertain the appeal for want of jurisdiction and not form an error in the order sought to be rectified. 5. The proper course of action in event of grievance against any final order of the tribunal, or of any appellate authori....