https://www.taxtmi.com/caselaws?id=462121 Rectification jurisdiction is confined to correcting mistakes apparent on the record, and the Tribunal accepted correction of two such errors in the earlier order, including an inaccurate case extract and an incorrect description of a reverse charge payment. The corrected paragraphs were directed to be read in place of the original text. However, the Tribunal held that this jurisdiction could not be used to reopen the final order or grant fresh refund relief after the order had attained finality. The request for substantive modification was therefore rejected, and only clerical and descriptive corrections were allowed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Mon, 26 May 2025 19:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462121 Rectification jurisdiction is confined to correcting mistakes apparent on the record, and the Tribunal accepted correction of two such errors in the earlier order, including an inaccurate case extract and an incorrect description of a reverse charge payment. The corrected paragraphs were directed to be read in place of the original text. However, the Tribunal held that this jurisdiction could not be used to reopen the final order or grant fresh refund relief after the order had attained finality. The request for substantive modification was therefore rejected, and only clerical and descriptive corrections were allowed. Case-Laws Service Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462121