2015 (5) TMI 198 - AT - Central Excise

Denial of rebate claim - Maintainability of appeal - Export made outside India - Held that - Clause (b) of the first proviso to sub-Section (1) of the Section 35B of the Central Excise Act, 1944 provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall have no jurisdiction to decide any appeal referred to in clause (b) of the said sub-Section, if such order relates to rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods, which are exported to any country or territory outside India. - The appeal, filed by the appellant relating to rebate of duty of excise of goods exported to outside the country, against the order passed by Commissioner (Appeals), is not maintainable before the Tribunal - Decided against assessee.

Summary

Issues Involved:
1. Maintainability of appeal before the Tribunal regarding rejection of rebate claim under Rule 18 of the Central Excise Rules, 2002.

Analysis:
The judgment by the Appellate Tribunal CESTAT AHMEDABAD dealt with the issue of the maintainability of an appeal before the Tribunal concerning the rejection of a rebate claim under Rule 18 of the Central Excise Rules, 2002. The Learned Authorised Representative for the Revenue raised a preliminary objection regarding the jurisdiction of the Tribunal to decide on the appeal related to the rejection of the rebate claim. The Tribunal examined the provisions of the Central Excise Act, 1944, specifically clause (b) of the first proviso to sub-Section (1) of Section 35B, which restricts the jurisdiction of the Tribunal in cases related to rebate of duty on goods exported outside India or on excisable materials used in the manufacture of exported goods.

Upon review of the records and arguments from both sides, the Tribunal found that the appeal indeed related to the improper payment of rebate under Rule 18 of the Central Excise Rules, falling within the ambit of the first proviso to Section 35B (1) of the Central Excise Act, 1944. The Tribunal referred to a previous case but noted that it did not set a binding precedent as the issue of jurisdiction was not raised before the Division Bench in that instance. Consequently, the Tribunal dismissed the appeal as not maintainable before them but allowed the appellant to file an appeal before the competent authority, subject to the consideration of the condonation of any filing delay in accordance with the law.

In conclusion, the judgment emphasized the importance of jurisdictional limitations set forth in the relevant legal provisions and clarified that appeals concerning rebate claims on goods exported outside the country fall outside the purview of the Tribunal's jurisdiction as per the Central Excise Act, 1944.