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2019 (4) TMI 1278 - CESTAT KOLKATARectification of mistake - refund of SAD - HELD THAT:- The only issue before the Bench was that the Department’s observation that the CA certificate filed in support of the refund claim was not a valid CA certificate and subsequently a demand for the erroneously refunded amount of SAD was confirmed against the assessee and penalty imposed under Section 114A of the Customs Act, 1962. Moreover, the objection in respect of jurisdiction has to be raised at the preliminary stage and not after passing of the order by the Bench. This plea cannot be entertained at this stage. There is no mistake apparent on the face of the records - the miscellaneous applications for rectification of mistake is dismissed.
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