By TIOL News Service

MUMBAI, DEC 08, 2014: IN the case of Vodafone (I) Ltd., the CESTAT had on 30.10.2014 [2014-TIOL-2263-CESTAT-MUM] observed -

ST - Commissioner is gaining time by citing one reason or the other and not sanctioning the refund- authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public - Order marked to Finance Minister for consideration: CESTAT

Fifteen days' time was granted to the Commissioner of Service Tax-III, Mumbai to dispose of the refund claim.

When the matter was posted on 17th November, 2014 to report compliance, the Special Counsel appointed by the Revenue informed the Bench that the Revenue had preferred miscellaneous application (filed on 11.11.2014) for rectification of mistake in the final order no. A/1381-1385/CSTB/C-I dt. 21.8.2014 [2014-TIOL-1794-CESTAT-MUM] passed by the Tribunal on the ground mainly that question of unjust enrichment has not been looked into by the Bench and the same needs to be gone into.

Evidently peeved by this submission, the Bench observed -

"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 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. Such undertaking should be filed by Thursday on 20.11.2014. This order is being passed in the presence of Counsel for both the parties who have noted the contents of this order. Put up on 21.11.2014. No notice. No adjournment shall be allowed under any circumstances. Order be given Dasti."

In passing: What happened on 20.11.2014…we will let you know soon!

(See 2014-TIOL-2469-CESTAT-MUM)