https://www.taxtmi.com/caselaws?id=344666 Rectification was held unavailable where the requested deduction would have given retrospective effect to Notification No. 90/94-CE from 25/04/1994, because the earlier computation had already accounted for duty paid after the notification came into force and no apparent mistake was shown. The claim for cash refund by re-credit was also not reopened, as it had been considered and rejected in the final order and no fresh material established any error on the record. The application for rectification of mistake therefore failed on both grounds, leaving the earlier final order undisturbed. en-us Mon, 15 May 2017 00:00:00 +0530 Fri, 23 Jun 2017 09:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344666 Rectification was held unavailable where the requested deduction would have given retrospective effect to Notification No. 90/94-CE from 25/04/1994, because the earlier computation had already accounted for duty paid after the notification came into force and no apparent mistake was shown. The claim for cash refund by re-credit was also not reopened, as it had been considered and rejected in the final order and no fresh material established any error on the record. The application for rectification of mistake therefore failed on both grounds, leaving the earlier final order undisturbed. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344666