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2018 (12) TMI 1299 - AT - Service TaxRectification of mistake - By Order dated 05.02.2018, the Bench disposed of two appeals ST/30840/2017 & ST/30848/2017 in which the issue was refund of service tax for different periods. It is noticed that the Bench in Paragraph 3 has only indicated the period involved in one appeal and not another appeal - Held that - The error of not mentioning the period involved in the first appeal is now rectified and it being a typographical error, the same is rectified and the first sentence of Paragraph 3 - The application for rectification of mistake is disposed off.
Issues:
Rectification of mistake in Final Order regarding refund of service tax for different periods. Analysis: The judgment pertains to an application for rectification of mistake in Final Order No. A/30415-30416/2018 dated 05.02.2018. The Bench disposed of two appeals (ST/30840/2017 & ST/30848/2017) concerning the refund of service tax for different periods. An error was identified in Paragraph 3 of the Order where the period involved was not mentioned for one of the appeals. The correction made rectifies this typographical error by specifying the period as "July, 2013 to September, 2013 and January, 2014 to March, 2014" for the first appeal. The rectification application is consequently disposed of based on this correction. This judgment highlights the importance of accurately recording the periods involved in legal proceedings to ensure clarity and precision in the decision-making process. The rectification sought was a straightforward correction of a typographical error, emphasizing the need for meticulous attention to detail in legal documentation. The rectification process in this case serves to maintain the integrity and accuracy of the judicial record, reflecting the commitment of the Tribunal to uphold procedural correctness and transparency in its decisions. The rectification of the mistake was promptly addressed, underscoring the Tribunal's commitment to ensuring the accuracy and completeness of its orders for the benefit of all parties involved. The judgment reaffirms the Tribunal's dedication to upholding procedural fairness and rectifying errors promptly to uphold the principles of justice and equity in legal proceedings.
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