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2019 (10) TMI 1044 - HC - Service TaxPermission for withdrawal of appeal - monetary amount involved in the appeal - Refund of service tax - refund which was beyond one year is denied - HELD THAT:- The appellant admits that in view of instructions dated 22.8.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as refund amount i.e. 42, 39, 625/- is below the monetary limit of ₹ 1 Crore. Appeal dismissed as withdrawn.
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