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2012 (5) TMI 399 - AT - Service TaxRefund 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 appeal is dismissed as withdrawn
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