https://www.taxtmi.com/caselaws?id=356568 A rectification of mistake application cannot be used to reopen the merits of a refund claim where the alleged jurisdictional objection does not disclose any mistake apparent from the record. The Tribunal held that the Revenue's objection concerned the substance of the refund claim, not an obvious error in the final order, and noted that the same issue had already been decided by recognising refund jurisdiction with the excise authorities of both the service provider and the service recipient. The rectification application was therefore not maintainable and was rejected. en-us Wed, 03 Jan 2018 00:00:00 +0530 Wed, 07 Mar 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356568 A rectification of mistake application cannot be used to reopen the merits of a refund claim where the alleged jurisdictional objection does not disclose any mistake apparent from the record. The Tribunal held that the Revenue's objection concerned the substance of the refund claim, not an obvious error in the final order, and noted that the same issue had already been decided by recognising refund jurisdiction with the excise authorities of both the service provider and the service recipient. The rectification application was therefore not maintainable and was rejected. Case-Laws Service Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356568