Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 796 - HC - Central ExciseSeeking recall of the order - applicability of monetary limit on issues related to refund - appeal closed on the ground that the tax effect was below the threshold limit prescribed in the instruction dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs - HELD THAT:- The Board, in its communication dated 19.10.2022 has indicated, that an SLP should not be filed, having regard to the monetary limit, keeping the question of law open in terms of Section 35R of the Central Excise Act, 1944. Since the Board has declined to file an SLP, surely, this application for recall cannot lie - we are not inclined to entertain the recall application. Application dismissed.
|