ORDER : M.R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 28.02.2008 passed by the learned Customs, Excise & Service Tax Appellate Tribunal, WZB, Ahmedabad (hereinafter referred to as "CESTAT"), the Revenue has preferred the present Tax Appeal to consider the following substantial question of law. "(A) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the amount deposited as customs duty at the time of provisional release of goods cannot be made subject matter of doctrine/principle of unjust enrichment in the matter of refund? (B) Whether, in the facts and circumstances of the case, the Tribunal is justified in holding that the provision of unjust enrichment is not applied to the amount deposited as customs duty at the time of provisional release of the seized goods or during the course of investigation? (C) Whether, in the facts and circumstances of the case, the Tribunal is justified in holding that the amount of customs duty deposited at the time of provisional release of goods would undergo fundamental change in its nature so as to entitle to be treated as deposit?" 2. Today, when the present Tax Appeal is take up for further hearing, it is pointed out that in view of the instruction contained in the Board's communication No. 390/MISC/163/2010-JC dated 17.12.2015, the present Tax Appeal shall not be maintainable as the monetary limits is below Rs.15 lakh. However, in the present case it is Rs.8,40,000/-. Hence, on the aforesaid ground alone the present Tax Appeal stands dismissed as the monetary limit is below the permissible limit to file the appeal before the High Court. Hence, the present Tax Appeal stands dismissed on the aforesaid ground alone, however the question of law, if any, is kept open.