2017 (8) TMI 510

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....VOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal was admitted for consideration of following substantial question of law. "Whether the duty can be remitted on the grounds of short receipt of goods under section 23 of Customs Act, 1962 after clearance of the goods for home consumption?" Subsequently under order dated 01.02.2007, additional questio....

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....s of the circulars issued by CBEC laying down monetary limit for the department to pursue its appeals before the High Court. Counsel for the department however contended that the case would fall under one of the exceptions carved out in such policy. 3. From the record, it emerges that the assessee had claimed refund of customs duty of Rs. 11 lakhs on the ground that duty was paid on the importe....

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....er and above those provided in circular dated 17.08.2011 where despite low tax effect, the department could still pursue the appeals. This newly added category was "classification and refund issues which are of legal and/or recurring nature". 5. Thus, not every appeal concerning the issue of refund would be maintainable irrespective of the monetary limits but only those which involved any legal....