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2024 (1) TMI 535 - CESTAT CHENNAISanction of refund claim - eligibility for refund filed under section 26A of the Customs Act, 1962 - monetary limit involved in the appeal - HELD THAT:- It is to be noted that the department does not deny the claim of the respondent for eligibility of drawback. This aspect has been taken note of by the Commissioner (Appeals) who has directed the respondent to make a representation for claim of drawback. Further, the original authority has made inquiry and on verification found that the respondent is eligible for refund. For these reasons, there are no merit in the appeal filed by the department. Further, the amount involved is less than Rs.50 lakhs and there is no legal issue or the issue is not recurring in nature. The department’s appeal falls within the litigation policy also and is to be dismissed. The impugned order is sustained. The appeal filed by the department is dismissed.
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