https://www.taxtmi.com/caselaws?id=93559 Rectification of a final order requires an obvious and patent mistake apparent on the record, not an error requiring extended reasoning or admitting two possible views. Findings that part of a refund claim was time-barred and that the remaining claim was barred by unjust enrichment arose from appreciation of the record, including failure to prove that the duty burden had not been passed on. Such findings cannot be reopened through rectification merely because they concern disputed evidence or debatable legal questions. No rectifiable patent error arose from the refund, limitation, or unjust-enrichment findings. en-us Fri, 05 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 13:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93559 Rectification of a final order requires an obvious and patent mistake apparent on the record, not an error requiring extended reasoning or admitting two possible views. Findings that part of a refund claim was time-barred and that the remaining claim was barred by unjust enrichment arose from appreciation of the record, including failure to prove that the duty burden had not been passed on. Such findings cannot be reopened through rectification merely because they concern disputed evidence or debatable legal questions. No rectifiable patent error arose from the refund, limitation, or unjust-enrichment findings. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93559