https://www.taxtmi.com/caselaws?id=364472 A recorded error in the date of receipt of the refund/self-credit intimation was treated as a mistake apparent on the record. The earlier order had noted the filing date as 16.07.2015, but the material showed receipt in the Division on 07.07.2015. Once the correct date was taken into account, the finding of delay in filing the statement of availing self-credit could not survive. The factual mistake was therefore rectifiable, and the rectification application was allowed. en-us Wed, 18 Jul 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364472 A recorded error in the date of receipt of the refund/self-credit intimation was treated as a mistake apparent on the record. The earlier order had noted the filing date as 16.07.2015, but the material showed receipt in the Division on 07.07.2015. Once the correct date was taken into account, the finding of delay in filing the statement of availing self-credit could not survive. The factual mistake was therefore rectifiable, and the rectification application was allowed. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364472