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2012 (7) TMI 872 - HC - Central ExciseDenial of refund claim - Cenvat credit - maintainability of appeal - Held that:- Since in the instant appeal the amount involved is ₹ 50,904/- only, in view of the circular dated 20-10-2010, the appeal could not have been preferred by the Central Excise and Customs Department before this Court. It cannot be gainsaid that the Department is bound by its own circulars. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. As we have recorded in our order in Tax Appeal No. 1294 of 2011 on being informed from the side of the Department, it may be stated that after circular dated 17-8-2011 no other circular has been issued by the Ministry of Finance, Department of Revenue Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than ₹ 10 lacs. - Decided against Revenue.
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