https://www.taxtmi.com/caselaws?id=257849 Departmental circulars governing tax appeals below the prescribed monetary threshold were applied to pending appeals, including appeals filed before the circulars were issued in 2010. The High Court treated the refund dispute as falling below Rs. 2 lakh and held that such appeals are not maintainable, so the Tax Appeal could not be entertained. The operative effect is that the departmental instructions were read as cutting across pending proceedings and barring maintenance of the appeal on the basis of the disputed amount. en-us Tue, 06 Jan 2015 00:00:00 +0530 Tue, 24 Mar 2015 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257849 Departmental circulars governing tax appeals below the prescribed monetary threshold were applied to pending appeals, including appeals filed before the circulars were issued in 2010. The High Court treated the refund dispute as falling below Rs. 2 lakh and held that such appeals are not maintainable, so the Tax Appeal could not be entertained. The operative effect is that the departmental instructions were read as cutting across pending proceedings and barring maintenance of the appeal on the basis of the disputed amount. Case-Laws Central Excise Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257849