Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 143 - AT - CustomsRectification of mistake - Section 129B (2) of the CA, 1962 - refund cannot be claimed directly without challenging the assessment order - Held that: - under the garb of rectification of mistake application, appellant wants the review of the whole order for which the Tribunal has no power - the applications for rectification of mistake are not maintainable as there is no error apparent on the record which needs to be rectified - ROM application dismissed - decided against applicant.
|