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2018 (1) TMI 272 - HC - Service TaxRefund of unutilized CENVAT credit - Goods sold by a DTA Unit to a 100% EOU unit - Rule 5 of CCR 2004 - monetary limit - Held that: - The issue is now covered by the decision of this court in the case of The Commissioner of Central Excise & Service Tax V/s M/s Gulshan Chemicals Ltd, A 595, Industrial Area, [2018 (1) TMI 197 - RAJASTHAN HIGH COURT] where it was 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/- - refund allowed - appeal dismissed - decided against Revenue.
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