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2014 (9) TMI 330 - HC - Central ExciseDenial of refund claim - Revenue appeal - monetary limit - Held that:- In the present appeal the amount involved is 36,505. Appellant could not dispute the contents of the circulars and the monetary limits respectively fixed therein. It is true that though the appeal was filed on 15-9-2010 and thus before the date of circular, however when it came up for admission on 28-4-2011 at that time the circular was in force. appellant ought to have brought to the notice of this Court the Circular dated 20-10-2010 and, if this circular had been brought to the notice of this Court, the appeal would not have been admitted. It cannot be said that the Department is bound by its own circular. Since in the instant appeal the amount involved is ₹ 50,904/- only, in view of the circular dated 20-10-2010, the appeal could not have been preferred by the Central Excise and Customs Department before this Court. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. As we have recorded on being informed from the side of the Department in our order in Tax Appeal No. 1294 of 2011, it may be stated that after circular dated 17-8-2011, 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 ₹ 10 lacs. Decided against Revenue.
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