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2013 (1) TMI 96 - HC - Central ExciseLimit prescribed for preferring the appeal - Refund claim for unutilized CENVAT Credit - Held that:- Since in the instant appeal the amount involved is Rs.1,87,623/- only, in view of the circular dated 20.10.2010, it is below monetary limit prescribed for preferring the appeal. As after circular dated 17.08.2011, 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 Rs. 10 lacs.
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