2013 (4) TMI 768 - AT - Service Tax

Summary

Issues involved: Jurisdiction of CESTAT u/s 35B of Central Excise Act, 1944 for rebate claim appeal.

The judgment addresses the issue of jurisdiction of CESTAT u/s 35B of the Central Excise Act, 1944 for rebate claim appeals. The Revenue filed an appeal against the Order-in-Appeal passed by the Commissioner (Appeals) regarding a rebate claim. The judgment highlights that u/s 35B of the Central Excise Act, 1944, no appeal shall lie to the Appellate Tribunal, and it does not have jurisdiction to decide appeals on orders related to rebate of duty of excise on goods exported outside India or on excisable materials used in the manufacture of exported goods. The Tribunal, having the same powers as under the Central Excise Act, 1944 for hearing appeals under the Finance Act, 1994, cannot entertain appeals against orders by the Commissioner (Appeals) on rebate claims. The judgment further notes that the appeal, as per the preamble of the Order-in-Appeal, should be directed to the Joint Secretary to the Government of India. Consequently, the appeal is dismissed as non-maintainable, allowing the Revenue to seek recourse through the appropriate legal channels as per the law.