export rebate

[Arun Aggarwal]

Sir

I am an exporter of menthol , a show cause notice was issued to me denying the export rebate and adjudicated against me by the AC , I appealed to commissioner appeal and got the order in my favour further dept went to RA in appeal and there also I won, the amount in dispute was 53 lac

further after two yrs Dept filed a writ against that order, my question is whether the writ is maintable as per monetary limit which is much more in the High court.

Arun Aggarwal

[KASTURI SETHI]

Sh.Arun Aggarwal Ji,

Pl. elaborate the query i.e. full facts and circumstances. What is the main reason for rejection of rebate claim ?

[KASTURI SETHI]

Sh.Arun Aggarwal Ji,

Monetary limit is not applicable in respect of the issues mentioned at (a) & (b) in the following Board's circular :-

Litigation — Monetary limits for filing appeals before CESTAT, High Court or Supreme Court — Clarifications

Instruction F.No. 276/132/2015-CX.8A, dated 15-5-2015

 

[KASTURI SETHI]

Right of appeal is a statutory. Hence it is correct de jure.

[Arun Aggarwal]

Thamks Mr Kasturi

AI Summary

Monetary limits on appeals do not bar departmental writs in specified rebate disputes; statutory right of appeal applies.
An exporter denied an export rebate prevailed before Commissioner (Appeals) and the Revenue Appeal authority; the department filed a writ challenging those orders. Advisory replies state that monetary limits do not apply to certain dispute categories per Board instruction F.No. 276/132/2015-CX.8A, and that the right of appeal is statutory, making appellate or related writ proceedings legally competent subject to the circular's scope.