https://www.taxtmi.com/caselaws?id=2785 Rectification under the Tribunal's limited error-correction power is confined to an obvious, patent mistake and cannot be used to review or reopen a debatable question of law. On refund arising from finalisation of provisional assessment under rule 9B of the erstwhile Central Excise Rules, 1944, the doctrine of unjust enrichment had been applied on the basis of Sahakari Khand Udyog Mandal Ltd., which treats unjust enrichment as an equitable principle not confined to section 11B. The later reliance on other precedents did not disclose any patent error or reliance on irrelevant material. No mistake apparent from the record was shown, and rectification was not maintainable. en-us Fri, 21 Sep 2007 00:00:00 +0530 Tue, 15 Jul 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2785 Rectification under the Tribunal's limited error-correction power is confined to an obvious, patent mistake and cannot be used to review or reopen a debatable question of law. On refund arising from finalisation of provisional assessment under rule 9B of the erstwhile Central Excise Rules, 1944, the doctrine of unjust enrichment had been applied on the basis of Sahakari Khand Udyog Mandal Ltd., which treats unjust enrichment as an equitable principle not confined to section 11B. The later reliance on other precedents did not disclose any patent error or reliance on irrelevant material. No mistake apparent from the record was shown, and rectification was not maintainable. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2785