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2018 (10) TMI 155 - AT - Central ExciseRectification of Mistake - applicant contends that credit of the amount claimed had not been taken in the 'account current' and, in the absence of recording of this fact, the refund due to them arising from the order may well be denied - Held that:- It does not appear that any mistake exists or that there is any requirement for elaboration. That applicant was entitled to take appropriate credit in the 'account current' as a refund is in accord with the mechanism envisaged in the said exemption notification subject to any curative, with appropriate consequence, on the part of the competent authority. If the credit of the correct amount is taken in the 'account current', such corrective is not called for. The said paragraph has merely stated the provisions in the notification. Apprehension of mis-interpretation of such clear communication is not a valid justification that a mistake requiring rectification exists. The application for rectification of mistake is dismissed.
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