Section 60(7) in The Kerala Value Added Tax Act, 2003
(7)The Appellate Tribunal may, on the application of the appellant or the respondent review any order passed by it under sub- section (4) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by him when the order was made:Provided that no such application shall be preferred more than once in respect of the same order.
