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    <title>2018 (9) TMI 1429 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the rejection of the Rectification of Mistake (ROM) application, emphasizing the department&#039;s obligation to comply with the order subjecting the refund claim to document verification. The Tribunal found the order purposeful, as it did not specify original or copy submission requirements for claiming refunds, aligning with precedents allowing submission of copies in case of misplaced originals. The ROM was dismissed, highlighting the importance of adherence to Tribunal orders and established legal principles by departmental authorities.</description>
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      <description>The Tribunal upheld the rejection of the Rectification of Mistake (ROM) application, emphasizing the department&#039;s obligation to comply with the order subjecting the refund claim to document verification. The Tribunal found the order purposeful, as it did not specify original or copy submission requirements for claiming refunds, aligning with precedents allowing submission of copies in case of misplaced originals. The ROM was dismissed, highlighting the importance of adherence to Tribunal orders and established legal principles by departmental authorities.</description>
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