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2018 (6) TMI 527 - AT - Service TaxRectification of Mistake - it was wrongly held by the Tribunal that interest will be applicable only when the right to refund arose - wrong interpretation - scope of rectification of mistake - Held that:- Whether the interpretation was wrongly made is no ground for entertaining an application for rectification of mistake. If such an application is entertained, then in every case, wherever the interpretation may be not suitable to the assessee, to unsettle the legal position application will be filed before every bench. That scope is not available under the provisions of rectification of mistake - there is no apparent error in the order. The only remedy lies is with the Hon'ble High Court and the applicant has liberty to approach the High Court with an appeal filed under Section 35G of the Central Excise Act, ROM Application dismissed.
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