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2018 (8) TMI 684 - AT - Central ExciseRectification of Mistake - case of applicant is that since the Tribunal has not considered the instruction/circular issued by the CBEC in respect of the litigation policy and allowed the appeal of the Revenue on merits, the order dated 17.11.2017 should be recalled and should be decided in terms of the litigation policy issued by the CBEC - Held that:- Since the entire order was dictated in presence of both the sides, it cannot be said that some of the arguments placed by the respondent therein was not considered by the Tribunal - Further, on perusal of the instructions dated 17.12.2015 by the CBEC, it is found that vide paragraph 2 therein, it has been clarified that the monetary limit of ₹ 10 lakhs would not to be considered in case of refund issue and of recurring in nature. Both sides agree that on identical set of facts, proceedings have already been initiated by the department in rejecting the refund application filed by the applicant for earlier period. ROM application dismissed.
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