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Judgment
M. Ajit Kumar, Member (T)
The above appeals have come up for hearing today. The learned AR Shri S. Balakumar appeared for the appellant-department. To a specific query from the Bench, he fairly conceded that the duty involved in all these appeals is less than Rs.10 lakhs and therefore would come within the monetary limits of the litigation policy for filing appeals by the department before CESTAT.
Shri Joseph Prabhakar, Advocate appeared for Sl. No. 2 and none appeared for the respondent at Sl. No. 1 and 3.
On going through the records, we find that the refund amount involved in these appeals are only Rs.8,01,987/-, Rs.5,18,140/- and Rs.3,71,427/- respectively and is covered under the litigation policy as provided in F. No. 390/Misc./163/2010-JC dated 17.12.2015 issued by the CBEC.
Taking note that the issue relates to refund that are not legal or recurring in nature, all the three appeals filed by the department are dismissed on monetary limits. Cross-objection filed by the respondent in Appeal No. C/40945/2013 is disposed of accordingly.