Tribunals and CommissionsSingle Bench(2023) 08 CESTAT CK 0034

M/s.Shree Rajasthan Syntex Limited vs Commissioner Of Central Goods And Service Tax Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · Decided on 17 August 2023

HON’BLE JUDGES
Ashok Jindal, Member (J)
RESULT
Allowed
CASE NUMBER
Excise Rectification Of Mistake Application No.50532 Of 2023 In Excise Appeal No.51751 Of 2023

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Judgment

6 paragraphs · 223 words

Ashok Jindal, Member (J)

1.

The applicant has filed this application for rectification of mistake in the Final Order passed by this Tribunal on 20.07.2023, wherein in paragraph-2, it is mentioned that, “consequent to that, the Adjudicating Authority sanctioned the refund claim of the said amount of Rs.43,96,783/-vide two orders dated 31.03.2021 and 10.06.2021” and in paragraph-9 of the order, it is reported as “The said order has been affirmed by the Hon’ble Punjab & Haryana High Court, therefore, I hold that the appellant is entitled to claim interest i.e. from the date of sanctioning of the rebate claim i.e. 04.02.2016 and 12.03.2016 for Rs.36,98,880/- and Rs.6,97,904/-respectively till the date of sanctioning of their rebate claim i.e. 31.03.2021 and 10.06.2021 respectively.”

2.

The contention of the applicant is that the date of order is 13.10.2021 instead of 10.06.2021. Therefore, there is a mistake apparent on the record and the same is required to be rectified.

3.

Heard the learned counsel for the applicant and perused the records.

4.

On going through the records, I find that there is mistake apparent on the record. Therefore, in the Final Order dated 20.07.2023, “where 10. 06.2021 is written be read as 13.10.2021”. The Final Order dated 20. 07.2021 is modified accordingly.

5.

In view of my above observations, the application for rectification of mistake is allowed.