Refund litigation policy limits bar rectification where service tax was paid under the wrong assessee code.

A rectification application in a refund dispute arising from service tax paid under a wrong assessee code was treated as outside the litigation policy exclusion for recurring issues and refund or classification disputes. The Tribunal noted that the instruction dated 17.08.2011 did not cover such a case, and that the later amendment dated 04.04.2018 expanded the policy to include matters below the specified monetary threshold. On that basis, the ROM application was found not maintainable and was dismissed.

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Issues: Whether the ROM application seeking rectification of the earlier order was maintainable in view of the litigation policy instructions applicable to refund matters.

Analysis: The dispute arose from a refund occasioned by payment of service tax under a wrong assessee code. The Tribunal held that such a case did not involve a recurring issue or a legal issue relating to refund or classification in the sense contemplated by the exclusion clause in the litigation policy instruction dated 17.08.2011. It further noted that the instruction was subsequently amended on 04.04.2018 to cover cases where the amount involved was below the specified monetary threshold.

Conclusion: The ROM application was held to be not maintainable and was dismissed.

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