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of <h1>Tribunal Dismisses Revenue's Appeal on Rs. 12 Lakh Refund, Cites Non-Maintainability Under Litigation Policy.</h1> The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal challenging the refund of Rs. 12.00 Lakhs, which was initially granted by the ... Maintainability of appeal - monetary amount involved in the appeal - refund granted in CENVAT account - HELD THAT:- Inasmuch as the amount disputed by the Revenue is only to the extent of Rs.12.00 Lakhs, the Revenue’s appeal is covered by the Litigation Policy. Accordingly the appeal dismissed as not maintainable. The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal disputing a refund of Rs.12.00 Lakhs granted by the Assistant Commissioner and converted into cash by the Commissioner(Appeals). The appeal was found not maintainable under the Litigation Policy.
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