2015 (7) TMI 854 - AT - Service Tax

Rectification of mistake - Refund claim - Unjust enrichment - Held that - Tribunal does not appreciate the filing of ROM application at this stage, for meet the ends of justice, we direct the Registry that the ROM application filed on or before 11-11-2014 by the Revenue be listed on top of the Board before the appropriate Bench on 21-11-2014. Further, we direct the concerned Commissioner to file an undertaking before this Tribunal to the effect that in case the Revenue does not succeed in the ROM application, the refund shall be disposed within three working days from the date of disposal of the ROM. - Appeal disposed of.

Summary

Issues: Delay in disposal of refund claim, filing of Miscellaneous Application, rectification of mistake in Final Order

The judgment revolves around the delay in disposing of a refund claim despite specific directions given by the Tribunal. The respondent-assessee filed a Miscellaneous Application seeking implementation of the Tribunal order as the refund claim was not processed by the Revenue. The Tribunal observed inconsistency in the departmental officers' actions and granted 15 days to dispose of the refund claim, warning of contempt proceedings if not complied with. The Tribunal emphasized the importance of expeditiously sanctioning the refund claim due to the interest involved, highlighting the public interest aspect and notifying relevant authorities for consideration.

Regarding the filing of a Rectification of Mistake (ROM) application by the Revenue, the Tribunal did not appreciate the timing of the application and directed that it be listed promptly for consideration. The Tribunal further instructed the concerned Commissioner to provide an undertaking that if the Revenue's application is unsuccessful, the refund should be disposed of within three working days from the ROM application's disposal. This directive aimed to ensure timely action and prevent unnecessary delays in the refund process, with strict timelines set for compliance.

In conclusion, the judgment addresses the issue of delay in refund claim processing, the necessity of prompt action to avoid unjust enrichment, and the procedural aspects related to filing a ROM application and providing undertakings for timely disposal of refunds. The Tribunal's focus on adherence to timelines and efficient resolution of refund-related matters underscores the significance of upholding procedural fairness and ensuring timely justice delivery in tax-related disputes.