Rectification of mistake cannot create retrospective exemption or reopen a rejected refund claim without an apparent record error.

Rectification was held unavailable where the requested deduction would have given retrospective effect to Notification No. 90/94-CE from 25/04/1994, because the earlier computation had already accounted for duty paid after the notification came into force and no apparent mistake was shown. The claim for cash refund by re-credit was also not reopened, as it had been considered and rejected in the final order and no fresh material established any error on the record. The application for rectification of mistake therefore failed on both grounds, leaving the earlier final order undisturbed.

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Issues: (i) Whether the duty paid for the period 01/04/1994 to 24/04/1994 was liable to be deducted while recomputing the duty liability in view of the exemption notification; (ii) Whether the appellant was entitled to cash refund of Rs. 6.5 lakhs by way of re-credit.

Issue (i): Whether the duty paid for the period 01/04/1994 to 24/04/1994 was liable to be deducted while recomputing the duty liability in view of the exemption notification.

Analysis: The Tribunal found that the earlier order had already accounted for the duty paid after the exemption notification came into force on 25/04/1994 and that accepting the appellant's request would effectively give retrospective operation to Notification No. 90/94-CE dated 25/04/1994. Since no such retrospective application was provided for, no mistake was made out in the earlier computation.

Conclusion: The requested deduction was declined and no rectifiable error was found.

Issue (ii): Whether the appellant was entitled to cash refund of Rs. 6.5 lakhs by way of re-credit.

Analysis: The claim had already been examined in the earlier final order and rejected. No fresh material or reason demonstrating any mistake in that determination was brought forward to justify reopening the issue.

Conclusion: The refund claim was rejected and no rectification was allowed on this ground.

Final Conclusion: The application for rectification of mistake failed on both grounds, and the earlier final order was left undisturbed.

Ratio Decidendi: Rectification cannot be used to confer retrospective effect on an exemption notification or to reopen a matter already decided absent a demonstrable mistake apparent from the record.

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