https://www.taxtmi.com/caselaws?id=353969 Rectification was refused because the Revenue failed to identify any apparent mistake in the Tribunal's final order. The Tribunal had already determined, on the facts and law, that refund was maintainable for exports already made, and that conclusion could not be reopened in rectification proceedings merely by alleging factual or legal error. In the absence of a specific error requiring correction, the order stood and the Revenue's application was rejected. en-us Wed, 06 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353969 Rectification was refused because the Revenue failed to identify any apparent mistake in the Tribunal's final order. The Tribunal had already determined, on the facts and law, that refund was maintainable for exports already made, and that conclusion could not be reopened in rectification proceedings merely by alleging factual or legal error. In the absence of a specific error requiring correction, the order stood and the Revenue's application was rejected. Case-Laws Central Excise Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353969