2019 (1) TMI 1323

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..... MITTAL , J (ORAL) This order shall dispose of CUSAP Nos. 8 to 15 of 2018, as according to the learned counsel for the appellant, the issue involved in these appeals is identical. However, the facts are being extracted from CUSAP No. 8 of 2018. 2. In this appeal filed under Section 130(1) of the Customs Act, 1962 challenge is to the CESTAT Order No.A/61265 of 2017 dated 13.07.2017 (Annexure P-3 .....

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..... /Ldh/2016 dt. 31.08.2016 1165395 320 153257 8. 1087 23.10.2015 372556 1028/AC/CFS/CRC /Ldh/2016 dt. 22.08.2016 372556 213 32611           Total 774981 4. However, the Assistant Commissioner of Customs accepted the interest payable against delayed refunds amounting to Rs. 3,09,988/- and rejected the remaining balance claim of Rs. 4,64,983/-. The details o .....

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..... otal 774981 The tax effect involved in these eight appeals is only Rs. 3,09,998/-. In view of the order of the Apex Court in 'Commissioner of Income Tax Vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC)', where the Supreme Court had dismissed the appeal without going into the merits of the appeal due to low tax effect leaving the question of law open, the present appeals are dismissed. .....

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