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    <title>CBEC SPECIFIED Monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court.</title>
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    <description>CBEC prescribes appeal thresholds based on the duty/tax under dispute: Rs.5,00,000 for the Tribunal, Rs.10,00,000 for High Courts and Rs.25,00,000 for the Supreme Court. Thresholds apply to the disputed duty (including refund cases); penalty or interest are included unless they alone exceed the limit. Exceptions require contesting irrespective of amount where constitutional validity or illegality/ultra vires of an administrative instrument is involved. Revision applications before the Joint Secretary are excluded from the limits. Revised limits effective 1 September 2011.</description>
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