2021 (8) TMI 323

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..... appeal - refund claim - HELD THAT:- The amount of alleged refund sanctioned which is now appealed, in all the above appeals, is less than ₹ 5,00,000/-, to which the Notification of the Central Board of Excise Customs (C.B.E.C.) in F. No. 390/Misc./163/2010-JC dated 17.12.2015 applies whereby, as a policy decision to reduce the volume of litigation, the C.B.E.C. had revised the monetary l .....

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..... ts ORDER : A common issue is involved in these appeals and therefore, the same are clubbed together for the sake of convenience and are disposed of by this common order. 2. The Department is aggrieved by the dismissal of its appeals by the First Appellate Authority as time barred . 3. Heard Shri M. Jagan Babu, Learned Departmental Representative appearing for the Revenue and the re .....

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..... 04.01.2019 01.02.2019 5. 66815/18 dt. 21.12.2018 11.01.2019 21.02.2019 6. 67472/19 dt. 07.02.2019 26.02.2019 28.03.2019 7. 67483/19 dt. 08.02.2019 26.02.2019 .....

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