Rectification of apparent clerical errors under AAR procedure permits correction of obvious record mistakes in prior rulings.

Clerical and typographical errors apparent from the record in an earlier AAR ruling could be corrected under Rule 19 of the AAR (Procedure) Rules, 1996. The rectification covered an incorrect monetary reference and a date entry, both treated as mistakes apparent on the face of the record. The mistakes were rectified and a corrected order was directed to be issued in favour of the applicant.

---

---

Issues: Whether typographical mistakes apparent from the record in the earlier ruling could be rectified under Rule 19 of the AAR (Procedure) Rules, 1996.

Analysis: The correction sought related to two obvious clerical errors in the earlier order, namely the substitution of USD 200 million for USD 300 million and the incorrect date entry. Such errors were treated as mistakes apparent from the record and fell within the rectificatory power under Rule 19.

Conclusion: The mistakes were rectified and a corrected order was directed to be issued. The relief was granted in favour of the applicant.

---