https://www.taxtmi.com/caselaws?id=339995 The Tribunal rejected the application for rectification of mistake regarding the treatment of duty payment as a pre-deposit for refund eligibility. The Tribunal held that reconsidering the arguments would amount to a review of the order, exceeding its powers. Citing relevant case law, the Tribunal concluded that the requested rectification would necessitate reassessment of facts and legal questions, which it was not empowered to do without the power to review the order. Therefore, the application was denied. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sat, 11 Mar 2017 10:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339995 The Tribunal rejected the application for rectification of mistake regarding the treatment of duty payment as a pre-deposit for refund eligibility. The Tribunal held that reconsidering the arguments would amount to a review of the order, exceeding its powers. Citing relevant case law, the Tribunal concluded that the requested rectification would necessitate reassessment of facts and legal questions, which it was not empowered to do without the power to review the order. Therefore, the application was denied. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339995