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2018 (1) TMI 197 - HC - Service TaxRefund claim - time limitation - Section 11B of Customs Act - Held that: - the appeal is of less than ₹ 20,00,000/- tax effect and covered by latest circular F.No.390/Misc./163/2010-JC/Pt Government of India - Central Board of Excise & Customs fixes the monetary limit below which appeal shall not be filed in the High Court as ₹ 20,00,000/- - appeal disposed off.
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