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2021 (8) TMI 323 - AT - CustomsMaintainability of appeal - monetary limit involved in the appeal - refund claim - HELD THAT:- The amount of alleged refund sanctioned which is now appealed, in all the above appeals, is less than ₹ 5,00,000/-, to which the Notification of the Central Board of Excise & Customs (C.B.E.C.) in F. No. 390/Misc./163/2010-JC dated 17.12.2015 applies whereby, as a policy decision to reduce the volume of litigation, the C.B.E.C. had revised the monetary limits for filing appeals by the Department before the CESTAT, which is at ₹ 10,00,000/-. Though a subsequent Notification in F.No. 390/Misc./116/2017-JC dated 04.04.2018 was issued deleting sub-clause (c) of paragraph 3, but however, the monetary limit has not been varied. The Revenue appeals are not maintainable and are liable to be dismissed - Appeal dismissed.
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