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2014 (5) TMI 505 - GUJARAT HIGH COURTDenial of refund claim - Tribunal allowed refund claim - Held that:- two circulars dated 20-10-2010 and 17-8-2011 issued by the Central Excise Department. These circulars provide that in the light of National Litigation Policy and with an object to reduce the burden of litigation, appeal shall not be filed where the amount involved is below a particular monetary limit. - Even as the appeal was filed before the issuance of circular dated 20-10-2010, it cannot be disputed that when the appeal came up for consideration for the first time before this court on 4-5-2011 the said circular dated 20-10-2010 prescribing the monetary limit of Rs. 2 lakhs was in vogue. Had the appellant pointed out to the court about that and the description of monetary limit therein, this court would not have issued notice. In any view when the circular was in vogue and the monetary limit was applicable on the date of consideration of appeal, the same would apply - Decided against Revenue.
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