https://www.taxtmi.com/caselaws?id=774481 Review jurisdiction under Section 114 of the Code of Civil Procedure is limited to an error apparent on the face of the record. The earlier judgment had already examined the refund claim and the question of interest, including the period for which interest was declined. No patent mistake or legal error was shown on the record to justify reopening that decision. The review petition was therefore not maintainable and was rejected on the ground that no error apparent had been made out. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774481 Review jurisdiction under Section 114 of the Code of Civil Procedure is limited to an error apparent on the face of the record. The earlier judgment had already examined the refund claim and the question of interest, including the period for which interest was declined. No patent mistake or legal error was shown on the record to justify reopening that decision. The review petition was therefore not maintainable and was rejected on the ground that no error apparent had been made out. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774481