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2015 (8) TMI 780 - GUJARAT HIGH COURTRecovery of Refund – Whether Tribunal was correct in law in allowing appeal of respondent, on ground that show cause notice issued for recovery of refund subsequent to order of Commissioner (Appeals) was barred by limitation – Held that:- as per decision of this Court in case of Commissioner of Central Excise & Customs v. Stovec Industries Ltd., reported in 2013 (1) TMI 72 - GUJARAT HIGH COURT held that in view of instruction dated 17-8-2011, tax appeal involving amount below ₹ 10 lakh was not maintainable and this instruction also applies to pending appeal – Amount in current case being less than ₹ 10.00 Lakh appeal hereby dismissed – Answered in favour of assesse.
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