Rectification granted: Interest entitlement date corrected post-refund claim. Failure to challenge=interest due.

The application for rectification of mistake regarding the date of entitlement of interest on refund was granted. The Tribunal's order dated 4-8-2010 was modified to reflect the correct date as three months after 26-5-1995. The judge emphasized that the Revenue's failure to challenge the refund claim on 29-10-1999 meant the appellants were entitled to interest on the refund. The application was allowed, and the order was amended accordingly.

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Issues: Rectification of mistake in the order regarding the date of entitlement of interest on refund.

Paragraph 1: The applicant filed an application for rectification of mistake in the Tribunal's order dated 4-8-2010, which incorrectly stated the date from which the applicants were entitled to interest on refund as 29-10-1999.

Paragraph 2: The applicant argued that the correct date of entitlement for interest on refund should be 26th May 1995, as discussed in a preceding paragraph of the order.

Paragraph 3: The judge considered the applicant's contention and found the mistake to be apparent on record. The order was modified to reflect the correct date of entitlement for interest on refund as three months after 26-5-1995. The judge emphasized that the Revenue's failure to challenge the refund claim sanctioned by the Commissioner (Appeals) on 29-10-1999 meant that the appellants were entitled to interest on the refund claim. The judge cited relevant case laws to support the appellants' case.

Paragraph 4: The application for rectification of mistake was allowed, and the order dated 4-8-2010 was modified accordingly to reflect the correct date of entitlement for interest on refund.

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