2019 (1) TMI 1322

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..... ndirect Taxes & Customs (Judicial Cell), dated 11th July, 2018, whereby, the monetary limit has been fixed for filing the appeals in the High Courts at ₹ 50,00,000/-. In Para No.3 of the aforesaid instruction, it has also been stated that wherever, monetary limit is less, the appeal shall be withdrawn and the said instruction is applicable to all the pending appeals in the High Courts. Fu .....

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..... der dated 11th May, 2017 (Annexure A-3) received on 14.06.2017, passed by the Customs, Excise Service Tax Appellate Tribunal, Sector 17, Chandigarh in Appeal No. C/60518 of 2016. 2. A perusal of the case file shows that the tax effect involved in the present appeal is ₹ 5,04,428/-. The respondent had claimed refund of ₹ 73,51,167/-, out of which an amount of ₹ 68,48,739/-, h .....

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..... ere the tax effect was low, had dismissed the appeal without going into the merits of the appeal leaving the question of law open. 4. In view of the aforesaid, the present appeal is dismissed. It is, however, clarified that dismissal of the appeal shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be .....

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