https://www.taxtmi.com/caselaws?id=219413 Rectification proceedings cannot be used to introduce an independent statutory claim or seek review of an earlier order. The Tribunal treated rebate under Rule 18 of the Central Excise Rules, 2002 as distinct from Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2002, and held that an inadmissible credit claim could not be substituted for a rebate claim. It further noted that rebate is governed by its own procedure and limitation, so a time-barred or unclaimed rebate cannot be converted into Cenvat credit. Because the omitted plea did not affect the earlier conclusion, no mistake apparent from the record was shown. en-us Wed, 02 May 2012 00:00:00 +0530 Wed, 10 Sep 2014 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219413 Rectification proceedings cannot be used to introduce an independent statutory claim or seek review of an earlier order. The Tribunal treated rebate under Rule 18 of the Central Excise Rules, 2002 as distinct from Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2002, and held that an inadmissible credit claim could not be substituted for a rebate claim. It further noted that rebate is governed by its own procedure and limitation, so a time-barred or unclaimed rebate cannot be converted into Cenvat credit. Because the omitted plea did not affect the earlier conclusion, no mistake apparent from the record was shown. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219413