2017 (11) TMI 32

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..... yond the scope of rectification application - ROM application dismissed. - ST/ROM/20160/2017 in ST/1734/2010 - Misc. Order No: 20385/2017 - Dated:- 5-9-2017 - Shri S.S Garg, Judicial Member Mr. R. G. Seth, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER The Applicant has moved an application seeking rectification of mistake in the Final Order No.21320- .....

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..... he person issuing the invoice and it is not necessary that the invoice should be in the name of a particular person. He further submitted that in the present case, the credit was denied because the invoices were in the name of individuals. He also submitted that in the name of present applicant, there is an invoice which was not considered by the Tribunal and the credit was wrongly denied. 4. .....

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