https://www.taxtmi.com/caselaws?id=450174 Departmental appeals are not maintainable where the tax effect falls below the prescribed monetary threshold under the applicable litigation-reduction instructions. The notifications dated 02.11.2023 read with 17.08.2011 were applied to bar filing of appeals below the revised limit and to require withdrawal of pending cases within that threshold. As the duty in the appeal was below the High Court threshold and no exception applied, the appeal was not entertained on the ground of low tax effect and the Tribunal's refund order remained undisturbed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450174 Departmental appeals are not maintainable where the tax effect falls below the prescribed monetary threshold under the applicable litigation-reduction instructions. The notifications dated 02.11.2023 read with 17.08.2011 were applied to bar filing of appeals below the revised limit and to require withdrawal of pending cases within that threshold. As the duty in the appeal was below the High Court threshold and no exception applied, the appeal was not entertained on the ground of low tax effect and the Tribunal's refund order remained undisturbed. Case-Laws Customs Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450174