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TMI Blog2015 (7) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... d Paranjape, Advocate, for the Respondent. ORDER Heard the parties. 2. The appeal which was decided in favour of the respondent-assessee vide final order dated 21-8-2014 of this Tribunal, the appeal of the Revenue was rejected with the direction to dispose of the rebate/refund claim of the respondents within a period of one month. In spite of specific directions, refund was not disposed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 21-8-2014. 2. Vide order dated 30-10-2014 in the miscellaneous application under Rule 41 of the CESTAT (Procedure) Rules, this Tribunal had observed as follows : "4. After considering the report filed by the learned Commissioner and the recordings made by the lower authorities in the proceedings in this matter we find that the sanctioning authority is only gaining time to san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eps were taken to implement the order of this Tribunal till 28-10-2014 and no explanation is also given for that. In these circumstances, the conduct of the concerned official is not appreciated but in the interest of justice, the time of 15 days is granted to the learned Commissioner of Service Tax-III, Mumbai, to dispose the refund claim, from today itself failing which this Tribunal shall be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21-8-2014 on the ground mainly that question of unjust enrichment has not been looked into by this Tribunal and the same needs to be gone into. 4. This 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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