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2018 (6) TMI 522 - AT - Service TaxRectification of mistake - dismissal of appeal based on litigation policy - Held that:- Firstly the issue of refund arises only due to the respondent paying services tax under a wrong assessee code. Therefore, the issue is of not recurring in nature or legal issue relating to the refund or classification was involved, only in such cases the exclusion provided in clause (c) will be applicable - this case does not' fall under the clause (c) of para 3 of the instruction dated 17/08/2011 - ROM application dismissed being not maintainable.
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