https://www.taxtmi.com/caselaws?id=93 The Tribunal held that no mistake apparent from the record was shown in its earlier final order, because that order had already recorded liability to service tax and found the demand rightly raised. It also noted that the refund sanction had been withdrawn in proceedings concerning rejection of the refund claim and validation of the service tax levy on users of the services. On that basis, the Tribunal found no basis for rectification and rejected the application. en-us Fri, 28 Feb 2003 00:00:00 +0530 Thu, 03 Jul 2008 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93 The Tribunal held that no mistake apparent from the record was shown in its earlier final order, because that order had already recorded liability to service tax and found the demand rightly raised. It also noted that the refund sanction had been withdrawn in proceedings concerning rejection of the refund claim and validation of the service tax levy on users of the services. On that basis, the Tribunal found no basis for rectification and rejected the application. Case-Laws Service Tax Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93