2023 (8) TMI 602

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..... nded the benefit to the importer - HELD THAT:- In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in this appeal due to low tax effect. Appeal disposed off. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE MANOJ MISRA For the App .....

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