2015 (10) TMI 637 - HC - Central Excise

Maintainability of appeal - Denial of refund claim - Refund amount less than monetary limit prescribed under Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, Government of India - Held that - In view thereof and considering the aforementioned Instruction issued by the Government of India dated 17-8-2011 under Section 35R of the Central Excise Act, we dismiss these appeals as not maintainable. - Decided against Revenue.

Summary

The Karnataka High Court dismissed the appeals as not maintainable because the refund amount involved was less than the prescribed monetary limit of Rs. 10,00,000 under an Instruction issued by the Ministry of Finance. The application for condonation of delay was also disposed of.