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    <description>An endorsement of &quot;duty paid under protest&quot; can, by itself, establish payment under protest even without a separate protest letter when the endorsement is undisputed. Applying that principle, the Tribunal found no apparent error in its earlier final order and held that the record did not disclose any mistake warranting rectification. The rectification application was therefore not maintainable.</description>
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      <description>An endorsement of &quot;duty paid under protest&quot; can, by itself, establish payment under protest even without a separate protest letter when the endorsement is undisputed. Applying that principle, the Tribunal found no apparent error in its earlier final order and held that the record did not disclose any mistake warranting rectification. The rectification application was therefore not maintainable.</description>
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