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M/s Bangalore Fluid Systems Components (P) Ltd. Versus CC New Delhi

Rectification of mistake - the date of final assessment was wrongly mentioned as 01/06/2009, whereas the bills of entry relevant to the claims were only finally assessed in December, 2009. The final assessment of the said bills of entry were in terms of order dated 16/07/2009 - Held that: - the date of final assessment was not presented correctly during the course of argument and also in the appeal papers. Upon verification, it is seen that the date of final assessment should be the date of asse .....

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Ravichandran, Member (Technical) Shri N.K. Sharma, Advocate - for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran :- These two applications have been filed for rectification of mistakes, apparent on record, in the final order No. 52671-52672 of 2016 dated 28/07/2016. The learned Counsel for the appellant submitted that the Tribunal in the final order followed the ratio of the Hon ble Delhi High Court in the case of Pioneer India Ele .....

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07/2009. Though order for finalization of the provisional assessment was issued on 17/07/2009, the final assessments were made only on 19/12/2009 as evidenced from the bills of entry. In view of these facts, there is a error in the finding of the Tribunal to the effect that the refund applications were not filed within the limitation period of final assessment, as decided by the Hon ble Jurisdictional High Court. The learned Counsel prayed for rectification of these errors in the final order. 2. .....

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