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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > Custom Laws Professional Update Category: Custom Laws, Posted on: 27/02/2024 , Posted By: CA SHIKHAR GARG Visitor Count:53 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 26/2024 (Del HC) Commissioner of Custom . vs FJM cylinders Pvt. Ltd. Facts The subject appeal impugns the order of the custom excising service tax appellant tribunal dated 25.05.2023 which were entitled to the refund of the anti dumping duty of 40,21,173. Issue Whether the appeal could be admitted given the facts that the custom authority has a circular of restraining the department for filing the appeal below 1 crores in the high court. Held. Delhi HC held that the appeal is covered by the notification dated 2.11.2023 issued by the CBIC on the subject of “Reduction of Government litigation - providing monetary limit for filing appeals by departments before Cess Tax/High Court/Supreme Court-regarding”. The monetary limit prescribed for filing an appeal before the High Court has been enhanced to Rs. 1 Crore by notification dated 02.11.2023. The instructions direct not only for not filing an appeal but also withdrawal of pending cases as per the revised limit. Since the subject appeal involves a duty of Rs.40,21,173/- which is the below the monetary limit prescribed and is not covered by the exceptions stipulated in the subject notification, this appeal is dismissed on the ground of Low Tax Effect. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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