2018 (6) TMI 522

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..... nt The ROM application filed by Revenue for rectification of order No. A/91624/2017 dated 05/12/2017 on the ground that the issue involved was of refund which was excluded from the litigation policy as per clause no. (c) of para 3 of the instruction F. No. 390/Misc./163/2010-JC dated 17th August 2011 dated 17/08/2011 read with instruction dated 17/12/2015. Therefore, there is an error apparent o .....

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..... f 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 than Rs. 10 lakhs. 5. For this reasons also the ROM application is not maintainable and accordingly the same is dismissed. (Dictated in Court)
Case laws, Decis .....

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