Rectification of advance ruling.

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.... 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[or section 101C, respectively,], so as to rectify any error apparent on the face of the recor....

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....ncing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard. ************ Notes 1.....