2015 (10) TMI 1180 - AT - Central Excise

Maintainability of appeal - Claim of interest on Rebate / refund - export of goods - Section 11BB - Held that - Revenue filed appeal against the rebate claim before the Joint Secretary (Revision Application) and therefore, the appeal filed by the Revenue against the payment of interest consequent to the earlier Order-in-Appeal, would not lie before this Tribunal as per the first proviso to Section 35 B(1) of Central Excise Act, 1944. Accordingly, the appeal filed by the Revenue is dismissed as not maintainable. - Decided against Revenue.

Summary

The Revenue appealed against the Commissioner (Appeals) order granting interest on rebate paid after three months from refund application. The appeal was dismissed by CESTAT AHMEDABAD as it was filed against a Joint Secretary's decision, not maintainable under Section 35B(1) of Central Excise Act, 1944.