https://www.taxtmi.com/caselaws?id=114506 The Tribunal held that a rectification application cannot be used to recharacterise a dispute from rebate to refund where no mistake apparent from the record is shown. On the facts, although duty had been paid on export consignments after clearance under AR-4, the controversy remained one of rebate, and the earlier order had already treated it as falling within the first proviso to Section 35B(1) of the Central Excise Act, 1944, outside the Tribunal's jurisdiction. No apparent error was found in that reasoning, so the request to alter the dismissal of the appeal was rejected. en-us Fri, 24 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 12:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114506 The Tribunal held that a rectification application cannot be used to recharacterise a dispute from rebate to refund where no mistake apparent from the record is shown. On the facts, although duty had been paid on export consignments after clearance under AR-4, the controversy remained one of rebate, and the earlier order had already treated it as falling within the first proviso to Section 35B(1) of the Central Excise Act, 1944, outside the Tribunal's jurisdiction. No apparent error was found in that reasoning, so the request to alter the dismissal of the appeal was rejected. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114506