https://www.taxtmi.com/caselaws?id=790085 A rectification application can be maintained to correct a persisting apparent contradiction or clerical error in an order, provided the request does not amount to a substantive review of the merits. The Tribunal noted that an earlier rectification had corrected part of the mistake, but the order still remained inconsistent because it both upheld the impugned order and recorded that the appeal stood allowed. As the correction sought was limited to an apparent mistake on the record, further rectification was permitted. The second ROM application was allowed and the earlier order was further rectified without fresh adjudication of the underlying refund dispute. en-us Wed, 15 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790085 A rectification application can be maintained to correct a persisting apparent contradiction or clerical error in an order, provided the request does not amount to a substantive review of the merits. The Tribunal noted that an earlier rectification had corrected part of the mistake, but the order still remained inconsistent because it both upheld the impugned order and recorded that the appeal stood allowed. As the correction sought was limited to an apparent mistake on the record, further rectification was permitted. The second ROM application was allowed and the earlier order was further rectified without fresh adjudication of the underlying refund dispute. Case-Laws Central Excise Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790085