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2019 (3) TMI 244 - HC - Central ExciseValidity of Corrigendum - Rectification of mistake - error apparent on the face of the records - Section 74 of the Finance Act, 1994 - Rebate claim - insufficient documents to allow he claim - Held that:- The corrigendum issued was incompetent in so far as the provisions of Section 74 are concerned. The deletion of the interest granted cannot be deemed to be a mistake apparent from the record. It was a considered decision entered into by the First Appellate Authority and the interest payable would be in accordance with law i.e., the statute. There is in fact no correction or rectification of a mistake, especially since the grant of interest on a refund is a statutory consequence. The corrigendum was issued in excess of the power conferred under Section 74 - appeal dismissed - decided against Revenue.
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