Monetary limit on departmental appeals barred the Revenue challenge in a refund dispute.

Departmental instructions on monetary limits restricted filing of appeals where the disputed revenue was below the prescribed threshold, and the clarification extending that limit to refund cases applied equally here. Because the refund dispute involved an amount below the minimum limit, the Revenue appeal was held not maintainable and was dismissed at the threshold. The refund order in favour of the importer therefore remained undisturbed.

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Issues: Whether the Revenue appeal was maintainable in view of the monetary limit prescribed by the departmental instructions governing filing of appeals.

Analysis: The appeal related to a refund dispute involving an amount below the threshold prescribed by the Board's instructions. The instructions dated 20 October 2010 restricted resort to appellate remedies to cases involving revenue of at least Rs. 1 lakh, and the instruction dated 17 August 2011 clarified that the same monetary limit would apply to refund cases as well. On that basis, the appeal fell within the stated restriction.

Conclusion: The Revenue appeal was not maintainable under the applicable monetary limit and was dismissed.

Final Conclusion: The refund order in favour of the importer was left undisturbed, and the departmental challenge failed at the threshold.

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