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2018 (9) TMI 1429

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..... (C.A) for applicant Shri Sanjay Hasija, Superintendent (AR) for respondent ORDER ROM filed for rectification of order passed by Hon'ble Member Mr. Ramesh Nair in appeal no. E/884 to 889/2011 on dated 21.07.2017, now posted at Ahmedabad Bench, is heard today being listed before me as Single Member Bench and taken up for orders. 2. The ROM application reveals that credit availed by the appe .....

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..... id judgment that copy of shipping bills and photocopies of EP duly attested by the exporter can be produced to claim refund if originals are misplaced, has not been highlighted in the order dated 21.07.2017 and through rectification of the order the same can be embodied to give clarity to the order. In response to such submissions, the Learned AR for the department Shri Sanjay Hasija objected the .....

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..... " in conformity to the rule contained in chapter xiii of the CESTAT judicial manual and the date of order, though has been mentioned in the order as 21.07.2017, pronouncement date is not reflected therein while the order sheet of the court dated i.e. 21.07.2017 indicates that detail order to follow (DOTF). Therefore no conclusion can be drawn about the definite date of pronouncement of the detaile .....

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..... the record maintained under Central Excise Rule and Cenvat Credit Rules or Service Tax Rules evidencing taking of Cenvat Credit and utilization of such Credit in payment of excise duty or service tax as well as balance of utilised credit. Further sub rule 6 of notification under Cenvat Credit 5 indicates that application in form A is to be filed in original along with prescribed enclosures and re .....

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..... of the issues concerning erroneous calculation of refund claim, the order dated 21.07.2017 was apparently passed by the Hon'ble Member concerning appellant's claim for refund and subjecting the same to verification of documents, without specifying about its production in original or its copy, was a purposeful finding and not an erroneous order that would require any rectification. Hence, t .....

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