Refund dispute under litigation policy circulars leads to dismissal of rectification application as not maintainable.

A miscellaneous application sought rectification of a final CESTAT order on the ground that the refund dispute fell outside the original litigation policy circular. The respondent relied on the later circular dated 04.04.2018, which expressly brought refund matters within the policy, and the Revenue did not dispute that coverage. On that basis, the Tribunal accepted that the later circular applied, but held the rectification application not maintainable and dismissed it.

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Issues: Whether the miscellaneous application seeking rectification of mistake in the final order was maintainable in view of the applicable litigation policy circulars.

Analysis: The application sought recall of the final order on the ground that the refund dispute was not covered by the original litigation policy circular. The respondent relied on the later circular dated 04.04.2018, which specifically brought refund matters within the scope of the policy. The Revenue did not dispute that the later circular covered refund matters, and the Tribunal accepted that position.

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

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