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2012 (9) TMI 819 - HC - Central ExciseRefund of accumulated CENVAT credit - CESTAT committed an error in ignoring Notification No.5/2006-CE (NT) dated 14.3.2006 in allowing the claim - Held that:- Considering the Circular No. 390/Misc./163/2010-JC dated 17.08.2011 no appeal shall be filed in the High Courts if the duty involved does not exceed ₹ 10 lakhs with or without penalty and interest. No other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, authorizing the Department to file appeal where the amount is less than ₹ 10 lacs. While it is true that the present appeal was filed and notice was issued prior to the circular dated 20.10.2010 where appeal shall be filed in the High Courts if the duty involved does not exceed ₹ 2 lakhs with or without penalty and interest. In that light, it is not being disputed that the issues involved and the questions formulated in this appeal need not be decided as the amount involved in the appeal is ₹ 60,774/-.
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