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2015 (7) TMI 854 - AT - Service TaxRectification of mistake - Refund claim - Unjust enrichment - Held that:- 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. - Appeal disposed of.
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