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TMI Blog2024 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly paid. Therefore, the appeal filed by the Appellant before the tribunal would have been maintainable and, in these peculiar circumstances, should have been restored by the tribunal. The tribunal s orders dated 22 February 2023 and 5 April 2022 set aside - the Appellants Service Tax Appeal No. 86121 of 2020 restored to the tribunal's file - appeal allowed. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner: Mr Sachin Mishra, (through VC). For the Respondent: Mr Karan Adik, with Sangeeta Yadav,. PC:- INTERIM APPLICATION NO. 951 OF 2024 1. Heard Mr Mishra for the Applicant and Mr Adik for the Respondent. 2. This is an application seeking condonation for the 525- day delay in instituting the appeal. We have perused the Interim Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extent of service tax wrongly paid on speed post services. 9. Therefore, the appellant, relying upon the order dated 31 May 2019, applied for a refund of service tax wrongly paid on speed post services. This application was made on 22 July 2019. 10. By order dated 30 November 2019, the adjudicating authority denied the refund claim to the appellant. The appeal against the same was dismissed on 31 July 2020. 11. The Appellant then appealed to the tribunal on 29 October 2020. This appeal was heard virtually on 5 April 2022. By order dated 5 April 2022, the tribunal dismissed this appeal as withdrawn because it felt that the appellant should have approached some other appropriate forum since the matter involved a rebate of tax. 12. On 3 Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al or the recording in the order made by a Court or a tribunal is not ordinarily corrected by the Superior Courts, in the facts of this particular case, there is no point in requiring the appellant to once again approach the tribunal to seek correction or restoration. This is because the tribunal, in its order dated 22 February 2023, has, in terms, observed that the doubtlessly the withdrawal was prompted by the inclination of the tribunal to dispose of the appeal as non-maintainable given the exclusion of dispute arising on the rebate of tax in Section 86 of the Finance Act, 1994. 19. The observations in paragraphs 4 and 5 of the tribunal s order dated 22 February 2023 are relevant in the above regard and are therefore transcribed below fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not involve tax rebates. It concerns a refund of tax wrongly paid. Therefore, the appeal filed by the Appellant before the tribunal would have been maintainable and, in these peculiar circumstances, should have been restored by the tribunal. 22. For all the above reasons, we allow this appeal, set aside the tribunal s orders dated 22 February 2023 and 5 April 2022, and restore the Appellants Service Tax Appeal No. 86121 of 2020 to the tribunal's file. After giving all the parties full opportunity, the tribunal must now decide this appeal on merits and following the law. Given the peculiar facts of the present case, we request the tribunal dispose of this appeal as expeditiously as possible. 23. We clarify that we have not examined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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