2019 (7) TMI 2018 - AT - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - refund granted in CENVAT account - HELD THAT - Inasmuch as the amount disputed by the Revenue is only to the extent of Rs.12.00 Lakhs, the Revenue s appeal is covered by the Litigation Policy. Accordingly the appeal dismissed as not maintainable.

Summary

The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal disputing a refund of Rs.12.00 Lakhs granted by the Assistant Commissioner and converted into cash by the Commissioner(Appeals). The appeal was found not maintainable under the Litigation Policy.