The Customs, Excise And Service Tax Appellate Tribunal, Chandigarh, ruled that the department can’t file an appeal before CESTAT of the monetary limit below Rs. 50 lakhs.
The tribunal found that the issue involved in the case is of grant of interest by the Commissioner (Appeals) from the date of deposit till the date of refund paid at the prescribed rate.
As per the respondent, the amount of interest, if calculated @12%, comes to Rs.7,89,678/- in Appeal No. C/60381/2022 and Rs.13,590/- in Appeal No. C/60382/2022 respectively.
Therefore the bench viewed that the two appeals are also not maintainable in view of the instructions dated 02.11.2023 issued by the CBIC.
Facts
The two appeals filed by the Revenue are directed against the order passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has allowed the appeals of the respondent by granting the refund along with interest at applicable rate from the date of deposit till the date of refund.
Case Information
Case Name : Commissioner of Customs, Ludhiana v/s Khanna Paper Mills Ltd
Judicial Level & Location : CESTAT, Chandigarh
Appeal Number : Customs Appeal No. 60381 of 2022
Date of Ruling : 2024-07-26
Ruling in favor of: Respondent
Judges: S. S. GARG, MEMBER (JUDICIAL)
