Clarification of remand scope through rectification, limiting reconsideration to a specific refund issue and preserving the original decision.

An appellate order susceptible to ambiguity may be rectified to clarify the precise scope of remand without altering the substantive decision. The Tribunal accepted that the operative portion needed greater precision and directed that the remand be expressly confined to the refund claim linked to proforma credit and Modvat credit used for duty payment on non-dutiable products. It further directed the appellate authority to examine the limited contention raised in the rectification application. The rectification was therefore allowed only to the extent necessary for clarity, and the matter was disposed of on that limited basis.

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Issues: Whether the final order required rectification to clarify that the remand related only to the refund of Rs. 10,40,192/- and that the Commissioner (Appeals) should examine the appellant's contention on that limited aspect.

Analysis: The Tribunal noted that the earlier final order had already discussed the matter in detail, but accepted that greater clarity was needed in the operative portion. It directed insertion of clarifying words in the appeal narration and in the concluding paragraph so that the remand was expressly confined to the refund of Rs. 10,40,192/- on account of proforma credit and Modvat credit used for duty payment on non-dutiable products. The Tribunal also observed that the Commissioner (Appeals) should examine the contention raised in the rectification application.

Conclusion: The rectification request was accepted to the extent of the clarificatory correction, and the matter stood disposed of accordingly in favour of the appellant on this limited aspect.

Final Conclusion: The order was corrected for precision, and the remand was confined to the specified refund component for reconsideration by the appellate authority.

Ratio Decidendi: Where an appellate order is susceptible to ambiguity, rectification may be made to clarify the exact scope of remand and the issue to be examined, without altering the substantive decision.

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