2017 (8) TMI 510

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....E 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 question was framed which reads as under: "Whether in ....

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....mit 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 imported steel scrap on the quantity shown in the input documents ....

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....e 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 and/or issues of recurring nature. The present one is neither ....