2019 (1) TMI 1571

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..... the instruction dated 17.08.2011 from F.No.390/Misc./ 163/2010-JC that was an exclusion clause that operated as exception to the general monetary limits. By this exemption, adverse judgement pertaining to the classification and refund issues, which are legal and /or recurring nature were to be contested irrespective of the amounts involved . The final order is recalled - appeal restored to it .....

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..... es to the dispute of refund of Special Additional Duty of Customs (SAD) paid by them under Exemption Notification No.102/2007-Customs dated 14.09.2007 and accordingly, as per para-1 of Instruction F.No.390/Misc.116/2017-JC dated 4.4.2018, CBEC decided to omit para 2 of the instruction dated 17.12.2015 from File No.390/Misc./63/2010. This para introduced a sub-clause c in the instruction dated 17 .....

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