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2020 (11) TMI 797 - AT - Service TaxRectification of Mistake - error apparent on the record - typographical error or not - the foreign exchange in respect of appeal has been realised on 27.04.2016, 27.05.2016 & 28.06.2016 but the claim was filed only on 28.07.2017 - HELD THAT:- There was indeed a typographical error in mentioning the date of receipt of foreign exchange as 27.04.2016 instead of 27.07.2016. However, since this is not a case pertaining to the transitional period where the exports were made prior to 01.03.2016 and refund claim filed after the date, the ratio of the judgment of the Hon’ble Larger Bench in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] does not apply. It does not come to the rescue of the appellant since the application for refund was filed after one year from the date of receipt of the foreign exchange even after rectifying the mistake. Accordingly, the application for rectification of mistake is disposed of as follows: “The date 27.04.2016 mentioned in paragraph 10 of the final order may be read as 27.07.2016.”
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