Refund short allowed – CESTAT Directs dept to consider inadvertent error of Appellant

Tata Consumer Products Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)  From a perusal of the impugned Order-in-Appeal, I find that though the appellate authority has taken note of the claim of the appellant as regards the inadvertent/clerical error, but has not accepted on the ground that the same was not brought to the notice of the adjudicating authority. It is not the case therefore that the error was not inadvertent, the rejection is for different reason and hence it is clear that the inadvertent error is bona fide and on this, the First Appellate Authority should have called a re...