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2010 (5) TMI 194 - HC - Central ExciseError Apparent- the petitioner has claimed exemption from the excise duty on the Raw Naphtha used for generation of power and steam, which directly or indirectly is used for the production of final product. It also appears that for the period of June, 1996 to August, 1997 the applicant has not paid the duty of such Raw Naphtha, therefore, the Adjudicating Authority exercising the power under Section 11A of the Central Excise Act, The Commissioner confirmed the demand. Being aggrieved by the said order the applicant filed appeals before Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, which were allowed and the matter was remanded to the concerned Adjudicating Authority. It further appears that for the period 8th February, 1998 to 11th May, 1998, the applicant had filed refund claim under Section 11B of the Act for Rs. 24,28,233.00, which was rejected by the Deputy Commissioner, on the ground that the application filed on 20-10-1999 was beyond the period of six months, therefore, barred by limitation. The Tribunal held that the claim of refund was barred by limitation. Thereafter, the applicant filed an application for rectification of mistake mainly on the ground that the Tribunal has not given any finding regarding the applicant’s persistent plea that the refund claimed was consequential to the Tribunal’s order dated 22nd January, 1999. Held that- Tribunal order rejecting ROM application on the ground that matter remanded before and period involved in earlier order different from present one. Impugned question arising out of facts and not a question of law. Application dismissed.
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