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2019 (4) TMI 1183 - AT - CustomsRectification of mistake application - non-mentioning/non-consideration of circular No. 12/2014-Cus dated 17/11/2014 - HELD THAT:- This Bench of the Tribunal has passed a detailed order on the merits of the case and though holding that the refund claim was filed well within the period of six months i.e. on 09/11/2007 but held that the refund claim filed by the appellants is not admissible as per the provisions of the Customs Act, 1962. There is no mistake in the order dated 29/06/2018 passed by the Tribunal. The case laws as cited by the Ld. Advocate are not applicable to the facts of the present case. ROM application dismissed.
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