https://www.taxtmi.com/caselaws?id=234686 Rectification of mistake is available only for a patent, self-evident error apparent from the record and cannot be used to reopen findings through reappreciation of facts or a broader factual history. Here, the earlier dismissal of the departmental appeal as infructuous rested on the record showing that refund had already been sanctioned. The subsequent attempt sought to revisit that conclusion by relying on later proceedings and the Revenue's own acceptance of the sequence of events, but this did not reveal any apparent mistake in the Tribunal's order. The rectification application was therefore held not maintainable and was rejected. en-us Fri, 14 Dec 2012 00:00:00 +0530 Sat, 22 Jun 2013 20:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234686 Rectification of mistake is available only for a patent, self-evident error apparent from the record and cannot be used to reopen findings through reappreciation of facts or a broader factual history. Here, the earlier dismissal of the departmental appeal as infructuous rested on the record showing that refund had already been sanctioned. The subsequent attempt sought to revisit that conclusion by relying on later proceedings and the Revenue's own acceptance of the sequence of events, but this did not reveal any apparent mistake in the Tribunal's order. The rectification application was therefore held not maintainable and was rejected. Case-Laws Service Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234686