https://www.taxtmi.com/caselaws?id=34819 Rectification is confined to correcting an apparent mistake and cannot be used to reopen the merits of an earlier decision. The Tribunal noted that the applicants' submissions, including the effect of the agreement clauses and assignment deed, had already been considered, and it was not obliged to address each argument separately or disclose in advance the case law it relied on. As no apparent error was shown, the application was treated as a review in substance and rejected as not maintainable. en-us Thu, 12 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34819 Rectification is confined to correcting an apparent mistake and cannot be used to reopen the merits of an earlier decision. The Tribunal noted that the applicants' submissions, including the effect of the agreement clauses and assignment deed, had already been considered, and it was not obliged to address each argument separately or disclose in advance the case law it relied on. As no apparent error was shown, the application was treated as a review in substance and rejected as not maintainable. Case-Laws Service Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34819