ORDER
P.G. Chacko, Member (J)
1. This application filed by the assessee raises a grievance against an observation made by this Bench in the concluding paragraph of Final Order Nos. 1097 to 1102/2004, dated 20-12-2004 in Appeal Nos. S/76 to 81/2004. The applicants have telegraphically informed the Assistant Registrar that they do not want to be personally heard. I have heard the learned SDR who submits that this application is in the nature of one seeking rectification of mistake in the final order. After perusal of the application and considering the submissions of the learned SDR, I find that the last sentence in the final order is not a correct statement of fact. Hence I am inclined to entertain the application on merits.
2. The last paragraph of the final order reads as under :
Following the above decisions, I uphold the imputed order vacating demands of service tax on ‘goods transport service’ received by the respondents during the aforesaid period, and reject these appeals. It appears from the impugned order that, in respect of M/s. Fenner (India) Ltd., Madurai (Respondents in Appeal No. 80/2004) and M/s. Kothari Phytochemicals International Ltd. (Respondents in Appeal No. 81/2004), the Commissioner (Appeals) rejected refund claims for service tax already paid for the aforesaid period. But this part of the impugned order cannot be disturbed as it has not been challenged by the assesses.
3. The refund claims filed by the assessee in respect of service tax already paid for the period of dispute were rejected by the Commissioner (Appeals), against which the assessee filed Appeal No. E/87/2004. It further appears from the records that the said appeal of the assessee was allowed by this Bench vide Final Order No. 423/2005, dated 11-3-2005 . In the circumstances, it was not correct on the part of this Bench to have stated that the rejection of refund claims was not challenged by the assessee. This apparent error has got to be rectified. Accordingly, it is ordered that the last sentence in the final order be deleted.
4. The application stands allowed to the above extent.
(Dictated and pronounced in open Court)
