2023 (3) TMI 1394

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....f the applicant herein. The direction of the Tribunal allowing the refund, along with consequential relief, was implemented only in part and for the ostensible reason that 'consequential relief', deployed regularly enough to be commonplace in official narrative, was not comprehended in the Commissionerate concerned. 2. Miscellaneous application [Miscellaneous Application (ROM) no. 85483 of 2022] of the applicant was disposed off with direction on interest liability for 'undue retention' of deposits forced, by unfortunate circumstances and extraneous forces, upon a person who, even in the acknowledgment of service tax authorities, is, as alleged recipient of alleged service, not the person liable to tax along with direction, in the interim,....

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....ffidavit was no less a demonstration of his underlying belief that he was not accountable to any authority, or any conviction, other than his own. On request of Learned Authorized Representative for time to apprise his supervisory hierarchy of the possible consequences of the stand taken by a senior functionary of the Central Board of Indirect Taxes & Customs (CBIC), construable as representing policy of the department towards judicial determination, disposal of the application was deferred to 14th March 2023 at which the office of Principal Commissioner (Authorized Representative), CESTAT, Mumbai was unable to make any commitment that demonstrated inactivity would be overcome at any time in the near future. Consequently, a direction was is....