Rectification of advance ruling permits amendment for errors apparent on record, with hearing before increasing tax or reducing input credit. The Authority or the Appellate Authority may amend any advance ruling order to rectify an error apparent on the face of the record, on its own motion or when notified by the concerned officer, jurisdictional officer, applicant or appellant, within a limited time; and no amendment that increases tax liability or reduces admissible input tax credit may be made without giving the applicant or appellant an opportunity of being heard.