2019 (9) TMI 646

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.... Jaswant Singh, J, Since there is delay of 407 days in refiling the instant appeal, application has been filed seeking condonation of said delay. Another application seeking condonation of delay of 13 days in filing the appeal has also been filed. Main case. Respondent- a Limited Company is engaged in the manufacture of goods falling under the Central Excise Tariff Act, 1985. It filed....

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....ring, learned counsel for the appellant admits that in view of instructions dated 22. 8. 2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as claimed refund i. e. Rs. 23, 76, 046/- is below the monetary limit of Rs. 1 Crore. In view of the said instructions dated ....