Appellate Tribunal rejects Revenue's rectification application based on higher court's subsequent decision.

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's application for rectification of mistake in a case involving the doctrine of unjust enrichment and captive consumption, stating that a subsequent decision of a higher court cannot be the basis for rectification of mistake.

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The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's application for rectification of mistake in a case involving the doctrine of unjust enrichment and captive consumption. The tribunal held that a subsequent decision of a higher court cannot be the basis for rectification of mistake.

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