https://www.taxtmi.com/caselaws?id=361695 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. en-us Mon, 23 Apr 2018 00:00:00 +0530 Wed, 13 Jun 2018 08:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361695 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. Case-Laws Service Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361695