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

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.