By TIOL News Service

MUMBAI, NOV 24, 2016: REVENUE has filed an application for restoration of appeal on the ground that the Tribunal dismissed the appeal in the light of Government's litigation policy [Circular No. 390/Misc/163/2010-JC dt. 17.12.2015] being the amount involved is less than Rs.10 lakhs, however, the issue was of refund which is excluded from the litigation policy.

Inasmuch as the appeal should not have been dismissed on monetary limits, the Revenue pleads in its application.

The respondent submitted that though the issue involved is of refund but it does not involve any legal issue and, therefore, the nature of the case does not fall under the exclusion category provided in the Circular. That is to say, that the Tribunal had rightly dismissed the appeal of Revenue on litigation policy.

The Bench observed –

"4. … I find that that only those refund matters which involved legal and/or recurring nature are excluded from the litigation policy. In the present case though it is a refund matter but does not involve either the legal or recurring issue. Therefore the Tribunal has rightly dismissed the appeal of Revenue on litigation policy. Therefore the application is not maintainable, hence it is dismissed. ROM application also stands infructuous, hence dismissed."

(See 2016-TIOL-3045-CESTAT-MUM)