2007 (8) TMI 584 - AT - Central Excise

Summary

Issues: Mistake apparent from the record in Final Order regarding refund of pre-deposit in a service tax appeal.

The judgment deals with an application filed by the appellants stating a mistake in the Final Order passed by the Bench regarding the refund of a pre-deposit made for a service tax appeal. The appellants claimed they were entitled to a refund of the pre-deposit as the appeal was allowed. The learned counsel argued that the pre-deposit should be returned without the need for a formal application. The Judge noted that the service tax amount was indeed paid as a pre-deposit for the appeal, and upon allowing the appeal, the appellant should receive the pre-deposited amount back. However, the Final Order mistakenly denied this relief due to the absence of a claim for refund in the memo of appeal. The Judge decided to rectify this mistake by deleting certain sentences from the Final Order and substituting them with a statement confirming the appellant's entitlement to the return of the pre-deposit without the requirement of a formal application. The application was allowed to the extent of rectifying the mistake in the Final Order.