Rectification cannot reopen an uncontroverted credit reversal issue where the record supports the original order.

A rectification application cannot be used to reopen a concluded issue where the record already shows an uncontroverted submission that credit was reversed. The Tribunal found no material to show that reversal had not occurred, so the alleged omission to direct verification of reversal was not a rectifiable mistake. The earlier order was sustained on the existing record, and the rectification attempt was rejected.

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Issues: Whether the department's rectification application could succeed on the ground that the earlier order, while directing verification of interest, ought also to have directed verification of reversal of credit, when the record showed an uncontroverted submission that credit had already been reversed.

Analysis: The application was tested against the record already before the Tribunal. The submission that credit had been reversed was not shown to be disputed by the department, and no material was produced to establish that reversal had not in fact taken place. On that basis, the asserted omission was not treated as a rectifiable mistake. The order was found sustainable on the existing record, and the attempt to reopen the matter through rectification was held to be unwarranted.

Conclusion: The rectification application failed and was rejected.

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