2017 (5) TMI 1572

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..... ed the entire credit that was denied by the original authority, the mistake is allowed to be rectified - Application for rectification of mistake allowed.
Shri C J Mathew, Member (Technical) Shri Manoj Chauhan, Chartered Accountant for applicant Shri SV Nair, Examiner (AR) for respondent Heard both sides on the application for rectification of mistake. 2. Applicant submits that the appeal .....

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..... , 2016 to the effect that '5. In view of the above, the credit has been availed correctly and the denial in the impugned order is without authority of law. For this reason appeal is allowed. ' has erroneously allowed the entire credit that was denied by the original authority 4. Paragraph 5 on page 4 of the above order is to be read as: '5. In view of the above, the credit has been .....

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