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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Authority Can Correct Errors in Advance Rulings Under Regulation 19, Ensuring Fairness for Applicants and Commissioners.</h1> Regulation 19 of the Authority for Advance Rulings (Customs, Central Excise, and Service Tax) Procedure Regulation, 2005, allows the Authority to rectify any apparent mistakes in advance rulings before they take effect. This rectification can occur either on the Authority's initiative or when the error is reported by the applicant or the relevant Commissioner. However, the amendment process requires that both the applicant and the Commissioner be given a fair opportunity to present their positions before any changes are made.