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2024 (2) TMI 903 - DELHI HIGH COURTRefund in terms of Section 142(3) read with Section 54 and Section 49(6) of the Central Goods and Service Tax Act, 2017 permitted - Low tax effect - maintainability of appeal - HELD THAT:- Para 1.3 of instruction dated 17.08.2011 states that irrespective of the amount involved where constitutional validity of the provisions of an Act or Rule is under challenge or where a notification/instruction/order or circular has been held to be illegal or ultra vires, it is permissible for the Department to pursue the appeal irrespective of low tax effect. In the instant case it is noticed that neither the constitutional validity of any provision of an Act or rule is under challenge nor any notification/instruction/order or circular has been held to be illegal or ultra vires. The Tribunal has noticed the peculiar facts of the present case and specifically held “in the facts of the present case”, the appellant is entitled to refund in terms of Section 142(3) read with Section 54 and 49(6) of the Act. The appeal would be barred in view of the low tax effect in term of instruction dated 22.08.2019 - appeal is dismissed having low tax effect.
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