2018 (6) TMI 989

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..... ecalled 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 .....

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..... litigation policy circular dated 17.8.2011. Therefore, the order is passed in accordance with law. Hence the ROM is not maintainable. 5. Learned AR for the Revenue does not dispute that the circular dated 4.4.2018 covers the refund matters also. 6. In view of the above position, in my opinion, the ROM application is not maintainable. Accordingly the same is dismissed. (Pronounced in cour .....

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