2018 (6) TMI 522 – CESTAT MUMBAI – TMI – Rectification of mistake – dismissal of appeal based on litigation policy – Held that:- Firstly the issue of refund arises only due to the respondent paying services tax under a wrong assessee code. Therefore, the issue is of not recurring in nature or legal issue relating to the refund or classification was involved, only in such cases the exclusion provided in clause (c) will be applicable – this case does not' fall under the clause (c) of para 3 of the instruction dated 17/08/2011 – ROM application dismissed being not maintainable. – APPLICATION NO: ST/ROM-85295/2018 IN APPEAL NO: ST/87143/2017 – M/85461/2018 – Dated:- 23-4-2018 – Shri Ramesh Nair, Member (Judicial) Shri Dilip Shinde, Assistant C
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JC dated 4th April 2018 whereby clause (3) stands withdrawn. 4. On a careful consideration of the submissions made by both the sides, I find that, firstly the issue of refund arises only due to the respondent paying services tax under a wrong assessee code. Therefore, the issue is of not recurring in nature or legal issue relating to the refund or classification was involved, only in such cases the exclusion provided in clause (c) will be applicable. Therefore this case does not' fall under the clause (c) of para 3 of the instruction dated 17/08/2011. Moreover, Government of India further amended the instruction dated 17/08/2011 vide F. No. 390/Misc./116/2017-JC dated 4th April 2018 to cover all the cases wherein amount involved is less
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