TMI Blog2019 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary documents including the Chartered Accountant's certificate before the Refund Sanctioning Authority. The documents bear the acknowledgement of the department. The alleged error raised in ROM application is factually wrong. The ROA application is dismissed as not maintainable. - C/COD/40047/2019, C/ROM/40046/2019 & C/ROA/40048/2019 in C/00259/2012 - Misc. Order No. 40207-40209/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of all documents including the Chartered Accountant's certificate before the Refund Sanctioning Authority. That, in fact, the Chartered Accountant's certificate was not produced before the original authority. The observation of the Tribunal made in the final order in this regard is erroneous. It is an error apparent on the face of record, which requires rectification, for which reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Mysore reported in 2010 (251) E.L.T.459 (Tri. -Bang.), which was upheld by the Karnataka High Court. The decision of the Karnataka High Court in the case of M/s. Commissioner of Central Excise, Pune-III Vs M/s. GE Medical Systems reported in 2012 (280) E.L.T. 33 (Kar.) as well as the decision of the Tribunal in the case of M/s. Gajra Gears Pvt. Ltd., Vs Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the Tribunal at the time of hearing and the Tribunal after considering the facts has correctly allowed the refund. 6. It is also argued by her that the application for restoration of appeal is not maintainable. The department is prevented from filing such application as abundant caution in case ROM application is disallowed. 7. Heard both sides. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the appellant has furnished necessary documents including the Chartered Accountant's certificate before the Refund Sanctioning Authority. The documents bear the acknowledgement of the department. The alleged error raised in ROM application is factually wrong. Taking note of these aspects and the error on the face of records that requires rectification. Consequent to dismissal of CO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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