https://www.taxtmi.com/caselaws?id=378739 A Miscellaneous Application for rectification was held not maintainable because omission to mention Circular No. 12/2014-Cus did not amount to a mistake apparent from the record. The Tribunal noted that the earlier final order had already decided the refund claim on merits and found it inadmissible under the Customs Act, 1962, even though it had been filed within time. Since the cited circular-based plea did not show any obvious error in the order, and the authorities relied on were factually inapplicable, the rectification request was rejected. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 20 Apr 2019 09:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378739 A Miscellaneous Application for rectification was held not maintainable because omission to mention Circular No. 12/2014-Cus did not amount to a mistake apparent from the record. The Tribunal noted that the earlier final order had already decided the refund claim on merits and found it inadmissible under the Customs Act, 1962, even though it had been filed within time. Since the cited circular-based plea did not show any obvious error in the order, and the authorities relied on were factually inapplicable, the rectification request was rejected. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378739