Order of AAAR even if erroneous, cannot be reheard and corrected

In re Micro Instruments (GST AAAR Maharashtra) The MAAAR  rejected the Miscellaneous Application dated 25.09.2020 filed by the Applicant i.e. M/s. Micro Instrument, to restore their Application dated 21.08.2019 seeking Rectification of Mistake in the MAAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019, as the same had already been decided by the erstwhile Appellate Authority vide Order No. MAH/AAAR/SS-RJ/26A/2018-19 dated 11.12.2019, and therefore, the Miscellaneous Application dated 25.09.2020 filed by the Applicant was not legally maintainable and hence the same was liable to be reje...