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2016 (7) TMI 492 - CESTAT AHMEDABADRectification of mistake (ROM) - issue involved is a refund matter - Revenue argued that there is no mistake apparent on the subject order of the Tribunal dated 30.12.2015. He submits that the applicant is trying to reopen the issue to have a rehearing of the matter which will amount to review of the order of the Tribunal, which is not permitted by the law. Held that:- the issue has a chequered history and has passed through many rounds of litigation. We find that the applicants are seeking re-appreciation of the evidences and findings of the Tribunal on facts and law, which would amount to review of its own order which is not permitted by law. - the ROM application cannot be sustained. - Decided against the appellant.
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