Andhra Pradesh High Court
CEA/16/2009 of COMMISSIONER OF CUSTOMS Vs M/S. RASHTRIYA ISPAT NIGAM LIMITED on 22 April 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI CENTRAL EXCISE APPEALS NO: 16 of 2009 Bench Sr.No:-31 [3575] Commissioner of Customs ...Appellant Vs. M/s.Rashtriya Ispat Nigam Limited ...Respondent ********** CORAM: HON’BLE MRS JUSTICE LISA GILL HON’BLE MR JUSTICE NINALA JAYASURYA DATE :
APHC010603322009
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
CENTRAL EXCISE APPEALS NO: 16 of 2009
Bench Sr.No:-31
Commissioner of Customs
...Appellant
Vs.
M/s.Rashtriya Ispat Nigam Limited
...Respondent
**********
CORAM:
HON’BLE MRS JUSTICE LISA GILL
HON’BLE MR JUSTICE NINALA JAYASURYA
DATE : 23rd APRIL, 2026
Present:
Mr. Y.N. Vivekananda, Advocate for Appellant.
Mr. Chanda Sumanth, Advocate (Video Conferencing)
representing Mr. Lakhsmi Kumaran & Sridharan, Advocate
for Respondent.
LISA GILL,J.
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1. Prayer in this appeal is for setting aside the order dated 05.06.2008, passed by learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore.
2. At the very outset, learned counsel for respondent submits that the amount involved in this matter is only Rs.36,31,138/-. Therefore, as per Circular dated 02.11.2023, the department would not pursue appeals below the monetary limit of Rs.One Crore. Learned counsel for appellant submits that the question as to whether the doctrine of unjust enrichment is applicable when the goods are sold at prices fixed by the authorities, would arise for consideration in this matter, as it may be of a recurring nature. However, it is informed that no appeal pertaining to the assessee on this subject is pending. In the given factual matrix, we do not find any justification for proceeding with this matter, as it involves an amount much below the monetary limit prescribed in the said Circular dated 02.11.2023. However, the question of law that may arise in this appeal is kept open for adjudication in appropriate proceedings.
3. This appeal is thus, dismissed in view of Circular dated 02.11.2023. Question of law involved if any, be kept open for adjudication in appropriate proceedings.
4. Appeal is dismissed, accordingly. No costs. Pending application(s), if any, stand(s) disposed of, accordingly.
(LISA GILL) JUDGE
(NINALA JAYASURYA) JUDGE
Date: 23.04.2026 MS
HON’BLE MRS JUSTICE LISA GILL HON’BLE MR JUSTICE NINALA JAYASURYA
C.E.A. No.16 of 2009 Date: 23.04.2026
MS