https://www.taxtmi.com/caselaws?id=95106 A rectification application was rejected because no mistake apparent on the face of the record was shown in the final order. The limitation issue under Section 11B of the Central Excise Act, 1944 had already been argued and decided in the original proceedings, including whether the refund claim was filed within the prescribed time limit. As the point sought to be reopened had been considered earlier, the tribunal found no apparent error warranting rectification. en-us Fri, 17 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 18:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95106 A rectification application was rejected because no mistake apparent on the face of the record was shown in the final order. The limitation issue under Section 11B of the Central Excise Act, 1944 had already been argued and decided in the original proceedings, including whether the refund claim was filed within the prescribed time limit. As the point sought to be reopened had been considered earlier, the tribunal found no apparent error warranting rectification. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95106