https://www.taxtmi.com/caselaws?id=115253 The Tribunal, comprising S/Shri S.S. Kang and V.K. Agrawal, rejected the application for rectification of mistake by M/s. Wavin India Ltd. regarding abatement of duty under Section 22 of the Customs Act and unjust enrichment under Section 27. The Tribunal emphasized that rectification is limited to correcting apparent mistakes in the record and not for challenging the Tribunal's order. They advised the applicants to pursue an appeal in the Appellate Forum if they disagreed with the decision, as rectification is not a substitute for an appeal. en-us Fri, 01 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 11:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115253 The Tribunal, comprising S/Shri S.S. Kang and V.K. Agrawal, rejected the application for rectification of mistake by M/s. Wavin India Ltd. regarding abatement of duty under Section 22 of the Customs Act and unjust enrichment under Section 27. The Tribunal emphasized that rectification is limited to correcting apparent mistakes in the record and not for challenging the Tribunal's order. They advised the applicants to pursue an appeal in the Appellate Forum if they disagreed with the decision, as rectification is not a substitute for an appeal. Case-Laws Customs Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115253