https://www.scconline.com/blog/post/2021/09/30/if-the-issue-was-not-argued-during-hearing-and-while-dictating-the-order-in-the-open-court-can-it-be-raised-later-for-rectification/
CESTAT | If the issue was not argued during hearing and while dictating the order in the open court, can it be raised later for rectification? Tribunal answers