https://www.taxtmi.com/caselaws?id=775923 The HC held that the appeals were not maintainable under the Central Board of Indirect Taxes & Customs instructions dated 2 November 2023, as they did not involve refund or classification issues warranting challenge. The instructions exclude cases where only penalties imposed on individual assessees are quashed without directions for refund. Given the monetary limits and the appellants' policy not to pursue such appeals, the HC disposed of the appeals accordingly. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775923 The HC held that the appeals were not maintainable under the Central Board of Indirect Taxes & Customs instructions dated 2 November 2023, as they did not involve refund or classification issues warranting challenge. The instructions exclude cases where only penalties imposed on individual assessees are quashed without directions for refund. Given the monetary limits and the appellants' policy not to pursue such appeals, the HC disposed of the appeals accordingly. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775923