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    <title>2017 (11) TMI 32 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed the rectification application seeking correction of a Final Order, stating that no error of law was apparent on the face of the record. It was determined that the application aimed at challenging the Final Order&#039;s merits rather than rectifying a clear mistake. The denial of credit based on invoices in individuals&#039; names was upheld, emphasizing that the rectification application exceeded the Tribunal&#039;s jurisdiction. The application was dismissed, with the Tribunal highlighting that the modifications sought related to the case&#039;s substance, falling outside the scope of rectification proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350153</link>
      <description>The Tribunal dismissed the rectification application seeking correction of a Final Order, stating that no error of law was apparent on the face of the record. It was determined that the application aimed at challenging the Final Order&#039;s merits rather than rectifying a clear mistake. The denial of credit based on invoices in individuals&#039; names was upheld, emphasizing that the rectification application exceeded the Tribunal&#039;s jurisdiction. The application was dismissed, with the Tribunal highlighting that the modifications sought related to the case&#039;s substance, falling outside the scope of rectification proceedings.</description>
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