2018 (6) TMI 989 – CESTAT MUMBAI – TMI – Rectification of mistake application – maintainability of ROM Application – Revenue argues that in view of the circular dated 18.12.2015, the issue involving refund is not covered under the original litigation policy circular dated 17.8.2011. Therefore, he submits that the order be recalled and the matter be heard again – Held that:- In view of the circular dated 4.4.2018, even refund matters are included in the scope of litigation policy circular dated 17.8.2011. Therefore, the order is passed in accordance with law. Hence the ROM is not maintainable – ROM application dismissed being not maintainable. – APPLICATION No. E/ROM/85360/2018 APPEAL No. E/87246/2017 – M/85567/2018 – Dated:- 6-6-2018 – Dr.
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