https://www.taxtmi.com/caselaws?id=395472 The High Court dismissed the Revenue's appeal as it exceeded the monetary limit specified in Circulars for prosecuting appeals before CESTAT. It was found that the Revenue's appeal against a refund order was time-barred due to a delay in filing and lack of challenge to the refund grant. Supplementary appeals were dismissed for insufficient explanation, leading to the original refund order being upheld. The Court emphasized the discriminatory nature of denying the refund benefit and ruled in favor of the appellant, setting aside the Tribunal's order and affirming the original refund order. en-us Wed, 18 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395472 The High Court dismissed the Revenue's appeal as it exceeded the monetary limit specified in Circulars for prosecuting appeals before CESTAT. It was found that the Revenue's appeal against a refund order was time-barred due to a delay in filing and lack of challenge to the refund grant. Supplementary appeals were dismissed for insufficient explanation, leading to the original refund order being upheld. The Court emphasized the discriminatory nature of denying the refund benefit and ruled in favor of the appellant, setting aside the Tribunal's order and affirming the original refund order. Case-Laws Central Excise Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395472