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2022 (1) TMI 58 - CESTAT, CHANDIGARHRectification of mistake - mistake apparent on the face of record - interest on delayed refunds under section 35F/35FF of the Central Excise Act, 1944 - HELD THAT:- There is no mistake apparent on face of record but by filing this application for rectification of mistake, the applicant is seeking to challenge the merits of the order dated 07.01.2020 to recall the same which is not permissible in law as the same shall amounts to review of its own order - In the absence of any mistake apparent on face of record, the application of rectification of mistake is not entertainable. Accordingly, the application of rectification of mistake is dismissed. The provisions of Section 142 of CGST Act, 2017 clearly show that every claim of refund, every proceeding of appeal, review or reference filed/initiated whether on or before the appointed day i. e. 1.7.2017 under the existing law which means the jurisdiction for the purpose of every claim of refund, every proceeding of appeal, review or reference before this Tribunal shall be dealt under the provision Central Excise law and not by the provision of CGST law. As per the order dated 13.7.2012, the appellant falls under the jurisdiction of DC Range Panipat and the DC Range, Panipat is under the jurisdiction of the Commissioner of CGST, Panchkula. There are no merit in the ROM application as well as miscellaneous application for modification in the ROM application filed by the Revenue - applications filed by the revenue are dismissed.
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