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2019 (4) TMI 1278

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..... Shri S. K. Naskar, AC. (A. R.) for the Revenue ORDER PER CORAM The present Miscellaneous Applications have been filed for rectification of mistake in the Final Order No. FO/76477-76480/2018 dated 18/04/2018. 2. The Ld. Advocate appearing on behalf of the Applicant/Appellant submits that the issue of fulfillment of the Notification No.102/2007 or any other Exemption Notification or notificat .....

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..... on the refund of SAD would fall under the rate of SAD payable. 3. The Ld. DR submits that the rate of duty of SAD is not under dispute as the refund was already sanctioned and issued to the assessee. Subsequently, it was observed that the CA certificate submitted at the time of sanctioning of the refund was not a valid certificate. 4. Heard both sides and perused the miscellaneous application a .....

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..... ot after passing of the order by the Bench. This plea cannot be entertained at this stage. 6. In view of the above discussion, I do not find any mistake apparent on the face of the records in the Final Order dated 18/04/2018 passed by the Tribunal. Accordingly, the miscellaneous applications for rectification of mistake is dismissed. (Dictated and pronounced in the open court.)
Case laws, D .....

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