Rectification of Advance Ruling

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....cation of Advance Ruling The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 117 or section 119 , as the case may be, so as to rectify....

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....lity or reducing the amount of admissible input tax credit shall be made unless the Authority or, as the case may be, the Appellate Authority has given notice to the applicant or, as the case may be, ....