https://www.taxtmi.com/caselaws?id=51465 A rectification application cannot be used to reopen a final refund order or secure a rehearing on debatable questions of fact or law. The applicant's arguments that the refund claim was consequential to an earlier Tribunal order, that duty had been paid under protest, and that additional evidence should have been admitted did not show any patent error in the record. Questions of limitation, protest payment, and admission of further documents were factual or discretionary matters, not self-evident mistakes amenable to rectification. No mistake apparent on the face of the record was established, so the rectification application was not maintainable. en-us Fri, 13 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51465 A rectification application cannot be used to reopen a final refund order or secure a rehearing on debatable questions of fact or law. The applicant's arguments that the refund claim was consequential to an earlier Tribunal order, that duty had been paid under protest, and that additional evidence should have been admitted did not show any patent error in the record. Questions of limitation, protest payment, and admission of further documents were factual or discretionary matters, not self-evident mistakes amenable to rectification. No mistake apparent on the face of the record was established, so the rectification application was not maintainable. Case-Laws Central Excise Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51465