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    <title>2025 (2) TMI 1315 - MADRAS HIGH COURT</title>
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    <description>The dominant issue was whether the appeal challenging demand for drawback should be pursued in view of the monetary limit prescribed under Circular F. No. 390/Misc/30/2023-JC. The HC noted counsel&#039;s submission that the appeal was being withdrawn solely because it fell below the prescribed monetary threshold and without conceding the opposing stand. Consequently, the HC dismissed the appeal as withdrawn and made no order as to costs.</description>
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      <description>The dominant issue was whether the appeal challenging demand for drawback should be pursued in view of the monetary limit prescribed under Circular F. No. 390/Misc/30/2023-JC. The HC noted counsel&#039;s submission that the appeal was being withdrawn solely because it fell below the prescribed monetary threshold and without conceding the opposing stand. Consequently, the HC dismissed the appeal as withdrawn and made no order as to costs.</description>
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