TMI Blog2008 (2) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has failed to show that there is any mistake apparent on the record - no substantial question of law arises – revenue appeal dismissed – order of tribunal is correct - 63 of 2007 - - - Dated:- 18-2-2008 - Satish Kumar Mittal and Rakesh Kumar Garg, JJ. Shri Sanjiv Kaushik, Advocate, for the appellant. [Order per : Rakesh Kumar Garg, J.]. - The Department-revenue has filed this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r who had paid the amount through TR-6 Challan No. 27.6.2001. The duty paid by the merchant exporter was on the direction of the revenue and hence the duty was paid twice on the same goods; once by the manufacturer and then by the merchant exporter. The respondent-assessee filed an application before the Assistant Commissioner for refund which was allowed on 5.9.2001 by the adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the question of time bar was raised before the First Appellate Authority as per the grounds of appeal taken before the said authority. However, the same has not been considered. The Tribunal vide its impugned order dated 27-6-2006 dismissed the said rectification application. The present appeal has been filed by the Department against the said order. 6. We have heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time barred was raised by the revenue. It is also relevant to mention here that the Tribunal while dismissing the appeal of the revenue vide its order dated 22.11.2005 has clearly mentioned that the revenue has not agitated the issue of time bar before the Commissioner of Appeals and therefore, the revenue cannot be allowed to raise the same. While dismissing the rectification application, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising the issue before the Tribunal." 8. Thus, we find no infirmity in the order of the Tribunal dismissing the rectification application filed by the revenue vide impugned order. The revenue has failed to show that there is any mistake apparent on the record of the case. The revenue has miserably failed to support the contentions raised in the case. Thus, no substantial question of law arises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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