2019 (10) TMI 1044

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Puneet Pali, Advocate for Mr. Amit Goyal, Advocate ORDER Jaswant Singh, J. Since there is delay of 158 days in refiling the present appeal, CM 2101-CII/2019 has been filed seeking condonation of said delay. For the reasons stated in the application supported by the affidavit of Commissioner, Goods and Services Tax, Rohtak, the application is allowed and delay in filing the appeal is condone .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue filed appeal before CESTAT, Chandigarh. However, the same was dismissed vide Final Order dated 4.8.2017 (A-4). Hence the present appeal by Revenue under Section 83 of the Finance Act, 1994 for setting aside the Order-In-Appeal dated 28.12.2016/2.1.2017 (A-3) and the CESTAT Final Order dated 4.8.2017 (A-4), raising the following substantial questions of law:- i) Whether in view of Sectio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 Rs. 1 Crore. In view of the said instructions dated 22.8.2019 learned counsel for the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X