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    <title>2021 (8) TMI 323 - CESTAT CHENNAI</title>
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    <description>Departmental appeals before CESTAT are not maintainable where the disputed refund amount falls below the applicable monetary threshold under the governing litigation policy. The Tribunal applied the revised CBEC policy on monetary limits for departmental appeals and noted that the later notification did not change that threshold. On that basis, the Revenue appeals were treated as not maintainable and liable to dismissal.</description>
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      <title>2021 (8) TMI 323 - CESTAT CHENNAI</title>
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      <description>Departmental appeals before CESTAT are not maintainable where the disputed refund amount falls below the applicable monetary threshold under the governing litigation policy. The Tribunal applied the revised CBEC policy on monetary limits for departmental appeals and noted that the later notification did not change that threshold. On that basis, the Revenue appeals were treated as not maintainable and liable to dismissal.</description>
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