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    <title>2017 (3) TMI 445 - CESTAT MUMBAI</title>
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    <description>Departmental instructions on monetary limits restricted filing of appeals where the disputed revenue was below the prescribed threshold, and the clarification extending that limit to refund cases applied equally here. Because the refund dispute involved an amount below the minimum limit, the Revenue appeal was held not maintainable and was dismissed at the threshold. The refund order in favour of the importer therefore remained undisturbed.</description>
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      <description>Departmental instructions on monetary limits restricted filing of appeals where the disputed revenue was below the prescribed threshold, and the clarification extending that limit to refund cases applied equally here. Because the refund dispute involved an amount below the minimum limit, the Revenue appeal was held not maintainable and was dismissed at the threshold. The refund order in favour of the importer therefore remained undisturbed.</description>
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