Court rectifies error in Final Order, grants refund in service tax appeal without formal application

The court rectified a mistake in the Final Order concerning the refund of a pre-deposit in a service tax appeal. The appellants were entitled to the refund as the appeal was allowed, but the Final Order erroneously denied this relief due to a missing claim for refund in the appeal memo. The Judge amended the Final Order to confirm the appellants' entitlement to the return of the pre-deposit without the need for a formal application, rectifying the mistake.

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Issues: Mistake apparent from the record in Final Order regarding refund of pre-deposit in a service tax appeal.

The judgment deals with an application filed by the appellants stating a mistake in the Final Order passed by the Bench regarding the refund of a pre-deposit made for a service tax appeal. The appellants claimed they were entitled to a refund of the pre-deposit as the appeal was allowed. The learned counsel argued that the pre-deposit should be returned without the need for a formal application. The Judge noted that the service tax amount was indeed paid as a pre-deposit for the appeal, and upon allowing the appeal, the appellant should receive the pre-deposited amount back. However, the Final Order mistakenly denied this relief due to the absence of a claim for refund in the memo of appeal. The Judge decided to rectify this mistake by deleting certain sentences from the Final Order and substituting them with a statement confirming the appellant's entitlement to the return of the pre-deposit without the requirement of a formal application. The application was allowed to the extent of rectifying the mistake in the Final Order.

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