https://www.taxtmi.com/caselaws?id=251304 Revenue appeals below the monetary threshold in the applicable departmental circular are not maintainable before the High Court. The Gujarat HC applied the circular in force at the time of admission, found the refund dispute involved an amount well below the prescribed limit, and declined to examine the substantial questions of law. The appeal was dismissed on the ground of low tax effect, leaving the legal issues open for an appropriate case. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 10 Sep 2014 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251304 Revenue appeals below the monetary threshold in the applicable departmental circular are not maintainable before the High Court. The Gujarat HC applied the circular in force at the time of admission, found the refund dispute involved an amount well below the prescribed limit, and declined to examine the substantial questions of law. The appeal was dismissed on the ground of low tax effect, leaving the legal issues open for an appropriate case. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251304