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2021 (6) TMI 450 - AT - Central ExciseLarge Taxpayer Unit - Jurisdiction to decide the appeal - Rejection of rebate claim - restriction on inter-unit transfer of credit available to Large Taxpayer Unit - N/N. 21/2014-CE(NT), dated 11.07.2014 - HELD THAT - From sub-clause (b) of the first proviso of Section 35B in the Central Excise Act, 1944, it can be seen that the Tribunal does not have jurisdiction to decide any appeal if such order relates to a rebate of duty of excise on goods exported. In the present case, the rebate claims filed under Rule 18 of Central Excise Rules, 2002 has been rejected by the department. Whatever may be reason for rejection, since the order relates to a claim of rebate, in our view this Tribunal does not have jurisdiction to decide the appeal. The appeal is dismissed for lack of jurisdiction.
Issues:
Inter-unit transfer of credit under Rule 12A(4) of Cenvat Credit Rules, 2004, Jurisdiction of the Tribunal in deciding the appeal. Analysis: The appellant, engaged in manufacturing Motor Vehicle spares, filed rebate claims under Rule 18 of Central Excise Rules, 2002 for credits transferred from their Kannur Unit. The department contended that inter-unit credit transfer for Large Taxpayer Units was restricted from 11.07.2014. The original authority held the transfer post-11.07.2014 as invalid, rejecting rebate claims. The appellant argued that the credit was availed before 11.07.2014 and re-credited due to rejected claims, citing Circular No.990/14/2014. They claimed the transfer was not fresh credit and permissible under law. The Tribunal queried its jurisdiction, with the appellant arguing the issue fell within its purview. The Authorized Representative objected to the Tribunal's jurisdiction per Section 35B of the Central Excise Act, stating the appeal related to rebate claims, falling outside the Tribunal's scope. The Tribunal, citing Section 35B, noted its lack of jurisdiction over appeals concerning rebate of excise duty on exported goods. As the appeal stemmed from rejected rebate claims, the Tribunal dismissed it for lack of jurisdiction, suggesting the appellant seek remedy through the appropriate channel.
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