2024 (2) TMI 1325 - HC - Customs

Appeal Dismissed: Refund of Antidumping Duty Upheld Due to Low Tax Effect and Monetary Limit Compliance.

The HC dismissed the appeal against the CESTAT's order granting a refund of antidumping duty amounting to Rs. 40,21,173, as it fell below the enhanced ... Refund of the Antidumping duty - monetary limit prescribed for filing an appeal before the High Court has been enhanced to Rs. 1 Crore by notification - HELD THAT:- Since the subject appeal involves a duty 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. Issues involved: Appeal against Custom Excising Service Tax Appellate Tribunal's order granting refund of Antidumping duty below the enhanced monetary limit for filing appeals before the High Court.The High Court judgment addressed the issue of the appeal challenging the Custom Excising Service Tax Appellate Tribunal's decision to grant a refund of Antidumping duty amounting to Rs. 40,21,173. The judgment highlighted that the appeal fell below the enhanced monetary limit of Rs. 1 Crore for filing appeals before the High Court, as per the notifications issued by the Central Board of Indirect Taxes and Custom. The court emphasized the importance of adhering to the prescribed monetary limits for filing appeals and noted the instructions directing the withdrawal of pending cases falling below the revised limit. Consequently, the appeal was dismissed on the grounds of Low Tax Effect due to the duty amount being below the prescribed monetary limit and not falling under any exceptions outlined in the relevant notification.