Section 19 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
19. Rectification of mistakes.
(1)The Authority may, with a view to rectifying any mistake apparent from the record, amend any advance ruling pronounced by it before such ruling has been given effect to.(2)Such amendment may be made suo motu or when the mistake is brought to the notice of the Authority by the applicant or the Commissioner, but only after allowing the applicant and the Commissioner a reasonable opportunity of being heard.
