Rectification of mistake cannot reopen refund merits where no apparent error exists; refund jurisdiction upheld for both authorities.

A rectification of mistake application cannot be used to reopen the merits of a refund claim where the alleged jurisdictional objection does not disclose any mistake apparent from the record. The Tribunal held that the Revenue's objection concerned the substance of the refund claim, not an obvious error in the final order, and noted that the same issue had already been decided by recognising refund jurisdiction with the excise authorities of both the service provider and the service recipient. The rectification application was therefore not maintainable and was rejected.

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Issues: Whether the Revenue's rectification of mistake application could be entertained on the ground that the refund claim was filed before the wrong excise authorities, and whether the alleged jurisdictional objection disclosed any mistake apparent from the record.

Analysis: The objection raised by the Revenue related to the merits of the refund claim and not to any apparent error in the final order. The Tribunal also noted that an identical issue had already been decided to hold that jurisdiction to entertain refund claims lies with the excise authorities of both the service provider and the service recipient. On that basis, the Revenue's objection failed even on merits.

Conclusion: The rectification of mistake application was not maintainable and was rejected.

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