Error not apparent, refund customers first. "Other charges" classification not rectifiable. AAR upheld for equity & uniformity.

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....Rectification application dismissed as error not apparent on record. Excess GST collected from customers to be refunded to them before claiming refund from tax authorities to avoid unjust enrichment. Classifying "other charges" as consideration for construction services under HSN Code 9954 or separate services under respective heads not a rectifiable mistake. AAR ruling upheld in interest of equity and uniformity among flat buyers, irrespective of projects or timelines.....