TMI Blog2015 (7) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/87213/2014-Mum - Misc. Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by order dated 14-7-2014, the respondent-assessee filed a Miscellaneous Application under Rule 41 of the CESTAT (Procedure) Rules, 1982, being Misc. Application No. ST/MA(Ors)97002/14 filed on 20-8-2014 seeking implementation of the Tribunal order rejecting Revenue s stay read with order of Commissioner (Appeals), as the refund claim was not processed by the Revenue. The miscellaneous applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icants as per the decision of this Tribunal vide order dated 12-3-2013 and the Commissioner of the Service Tax, Mumbai, is not following the same procedure in this case despite the appeal having been dismissed by this Tribunal, filed by the Revenue. Therefore, it is observed by this Tribunal that there is no consistency in the view taken by the departmental officers. Moreover, in this case, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... editious steps to sanction the refund claim to keep in mind the interest is to be paid from the kitty of the general public. Copy of this order be sent to the Chairman, C.B.E. C., Secretary (Rev.), the Ministry of Finance and the Hon ble Finance Minister for necessary consideration. 3. The matter was posted today before this Bench for the Commissioner to report compliance. It was informed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed 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. (Dictated and pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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