https://www.taxtmi.com/caselaws?id=348727 An appellate order susceptible to ambiguity may be rectified to clarify the precise scope of remand without altering the substantive decision. The Tribunal accepted that the operative portion needed greater precision and directed that the remand be expressly confined to the refund claim linked to proforma credit and Modvat credit used for duty payment on non-dutiable products. It further directed the appellate authority to examine the limited contention raised in the rectification application. The rectification was therefore allowed only to the extent necessary for clarity, and the matter was disposed of on that limited basis. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348727 An appellate order susceptible to ambiguity may be rectified to clarify the precise scope of remand without altering the substantive decision. The Tribunal accepted that the operative portion needed greater precision and directed that the remand be expressly confined to the refund claim linked to proforma credit and Modvat credit used for duty payment on non-dutiable products. It further directed the appellate authority to examine the limited contention raised in the rectification application. The rectification was therefore allowed only to the extent necessary for clarity, and the matter was disposed of on that limited basis. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348727