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TMI Blog2018 (8) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be decided in terms of the litigation policy issued by the CBEC - Held that:- Since the entire order was dictated in presence of both the sides, it cannot be said that some of the arguments placed by the respondent therein was not considered by the Tribunal - Further, on perusal of the instructions dated 17.12.2015 by the CBEC, it is found that vide paragraph 2 therein, it has been clarified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of the applicant is that the Revenue's appeal cannot be proceeded with on the ground of monetary limit, as per the instructions dated 17.12.2015 of the CBEC. It is the submission of the applicant that since the amount involved in dispute in Revenue's appeal is less than ₹ 10 lakhs, the case squarely falls under litigation policy. It is accordingly contested by the applicant th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that vide paragraph 2 therein, it has been clarified that the monetary limit of ₹ 10 lakhs would not to be considered in case of refund issue and of recurring in nature. Both sides agree that on identical set of facts, proceedings have already been initiated by the department in rejecting the refund application filed by the applicant for earlier period. Since the issue is of recurring in nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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