2024 (1) TMI 580

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....respondent was registered with the service tax for providing various taxable services under Section 65(105)(19) of the Finance Act 1994. Show cause notice dated 20.03.2014 was issued to them for having wrongly availed the Cenvat credit and utilised the same towards payment of service tax liability on the output service provided by them, resulting in short payment of service tax. The show cause notice was adjudicated by the Commissioner of Central Excise, Delhi confirming the demand vide order dated 29.01.2015. The respondent challenged the order before this Tribunal and the same was allowed vide order dated 22.01.2019. 3. Pursuant to the order of the Tribunal, the respondent filed the refund claim of Rs.49,94,990 on 4.02.2019 of the pre-....

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....r filing an appeal before CESTAT was fixed as Rs.50,00,000/- and the same would apply even in relation to the pending cases as well. Referring to the clarification provided in the Instruction dated 17.08.2011, it was pointed out that the said monetary limit shall apply to cases of refund as well. 6. The Authorised Representative for the Revenue pointed out that an exception has been provided in the instructions that the appeal would be maintainable, even if monetary limit involved is less than the prescribed limit where substantial question of law is involved in the following cases:- "(a) Where the constitutional validity of the provisions of an Act or Rule is under challenge.  (b) Where notification/instruction/or....

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....s placed on record the letter dated 22.09.2022 addressed by the Assistant Commissioner, para 3 thereof is quoted below : "3. Further, in the instant case, the Commissioner (Appeals) admittedly mentioned, in para 9 of the Order-in- Appeal that on the basis of order of the JS (RA) dated 06.01.2010 the Additional Commissioner of the erstwhile Central Excise, Delhi-II, New Delhi issued Demand Notice dated 10.05.2010 to the party, wherein, they were called upon to show cause to the Additional Commissioner of Central Excise, Delhi-II, New Delhi as to why Rs.34,57,444/- being erroneously refunded, should not be recovered from them under Section 11A of the Central Excise Act, 1944. Therefore, in view of the facts, the inference of the Comm....