2007 (7) TMI 477 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai as not maintainable because the Tribunal lacked jurisdiction to hear the appeal regarding a rebate issue against the order of the Commissioner (Appeals). The applicants claimed a mistake in treating the case as rebate-related, but the Tribunal found no error as the dispute was about the assessees' claim for interest on delayed rebate of excise duty on exported goods. The application was dismissed.