https://www.taxtmi.com/caselaws?id=236354 Rectification under the record-mistake standard was confined to an obvious and patent error apparent from the record, not to reopening a concluded dispute or introducing a new merits-based contention after prolonged litigation. The Tribunal found that the matter had long proceeded only on recovery mechanism and limitation, while eligibility on merits had never been raised in earlier rounds, and that the amounts had already been reversed. No mistake apparent from the record was established, so rectification was refused and the earlier order remained undisturbed. en-us Thu, 07 Feb 2013 00:00:00 +0530 Sat, 24 Aug 2013 07:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236354 Rectification under the record-mistake standard was confined to an obvious and patent error apparent from the record, not to reopening a concluded dispute or introducing a new merits-based contention after prolonged litigation. The Tribunal found that the matter had long proceeded only on recovery mechanism and limitation, while eligibility on merits had never been raised in earlier rounds, and that the amounts had already been reversed. No mistake apparent from the record was established, so rectification was refused and the earlier order remained undisturbed. Case-Laws Central Excise Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236354