Monetary limits for filing of appeals by the Department :

As per the National Litigation Policy, in Revenue matters, appeal shall not be filed if the amount involved is less than the monetary limit fixed by the Revenue authorities for the said purpose. CBEC has issued the instructions fixing the following monetary limits of duty below which an appeal shall not be filed by the Department in CESTAT, High Court and Supreme Court:-

Sl.No.	Appellate Forum	Monetary limit
1	CESTAT	` 5,00,000/-
2	High Courts	` 10,00,000/-
3	Supreme Court	` 25,00,000/-

Following clarifications have been given by the Board with regard to the monetary limits:

(i) Monetary limit shall apply on the disputed duty and not on the total duty demanded in a case.

(ii) Monetary limits being would apply to cases of refund as well.

(iii) Monetary limits will not be applicable to application filed before the Joint Secretary (Revision Application).