https://www.taxtmi.com/caselaws?id=775923 CBIC instructions dated 2 November 2023 on monetary limits and legal or recurring issues were considered in relation to maintainability of appeals. The text states that the carve-out for adverse judgments applies to refund matters and classification disputes with broader implications, but not to cases where a penalty on an individual assessee is quashed, even if refund of the quashed amount is directed. On that basis, the appeals were treated as covered by the monetary-benefit policy and the appellants' decision not to pursue them, and the appeals were disposed of. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775923 CBIC instructions dated 2 November 2023 on monetary limits and legal or recurring issues were considered in relation to maintainability of appeals. The text states that the carve-out for adverse judgments applies to refund matters and classification disputes with broader implications, but not to cases where a penalty on an individual assessee is quashed, even if refund of the quashed amount is directed. On that basis, the appeals were treated as covered by the monetary-benefit policy and the appellants' decision not to pursue them, and the appeals were disposed of. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775923