Home Case Index All Cases Customs Customs + HC Customs - 2015 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 530 - KARNATAKA HIGH COURTMaintainability of appeal - Refund claim - cess on the agricultural products exported - Held that:- As per Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, Government of India under Section 35R of the Central Excise Act, 1944; since the amount of CESS involved in this appeal is less than the monetary limit prescribed under the aforementioned Instruction, which is ₹ 10,00,000/- insofar as the High Court is concerned, this appeal is not maintainable. - Decided against Revenue.
|