https://www.taxtmi.com/caselaws?id=345281 Rectification jurisdiction before the Tribunal is confined to a clear mistake apparent from the record and cannot be used to reopen a concluded decision or reargue the merits. The Tribunal noted that the revenue relied on a decision not cited by either side at the hearing, and that the final order had been dictated in open court in the parties' presence. It further observed that unjust enrichment was not in dispute in the revenue appeal and that the earlier reference to that aspect merely repeated the Commissioner (Appeals)'s findings. No apparent error of fact or law was shown, so the request for modification or review was held not maintainable and the final order remained undisturbed. en-us Fri, 02 Jun 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345281 Rectification jurisdiction before the Tribunal is confined to a clear mistake apparent from the record and cannot be used to reopen a concluded decision or reargue the merits. The Tribunal noted that the revenue relied on a decision not cited by either side at the hearing, and that the final order had been dictated in open court in the parties' presence. It further observed that unjust enrichment was not in dispute in the revenue appeal and that the earlier reference to that aspect merely repeated the Commissioner (Appeals)'s findings. No apparent error of fact or law was shown, so the request for modification or review was held not maintainable and the final order remained undisturbed. Case-Laws Central Excise Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345281