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    <title>2026 (9) TMI 104 - MADRAS HIGH COURT</title>
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    <description>National Litigation Policy exceptions for classification issues permit, but do not compel, the Revenue to pursue an appeal falling within an exception to the monetary-limit policy. Where the Tribunal sought confirmation of the policy&#039;s applicability, the Departmental Representative did not oppose it, and the later rejection of restoration remained unchallenged, the Revenue could not subsequently invoke those exceptions to require a decision on merits. The substantial question of law was resolved against the Revenue, leaving the appeal closed under the policy.</description>
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