2012 (5) TMI 399 - AT - Service Tax

Refund claim - Additional Commissioner stated that the revenue involved in this appeal is only Rs.2.6 lakhs and there is no point of law involved therefore it has been decided following the guidelines issued under Office Memo No. F.No. 1/26/5-T/2008-LC dated 07.04.2008 not to make reference to the Committee of Dispute for approval as the amount involved in this case is less than Rs.5 lakhs - SDR submitted that the Revenue may be given liberty to withdraw the appeal. appeal is dismissed as withdrawn

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the Revenue to withdraw the appeal against the refund claim of the respondent, as the amount involved was only Rs.2.6 lakhs and no point of law was involved. The appeal was dismissed as withdrawn. (2012 (5) TMI 399 - CESTAT, Mumbai)