2014 (8) TMI 848 - AT - Central Excise

Delay in filing of rebate claims - Bar of limitation - Held that - As per the provisions contained in Section 35B (1) read with proviso (b) of the Section, appellate Tribunal does not have jurisdiction to hear and decide the appeals against the orders of Commissioner (Appeals) as they pertained to rebate of duty of excise of goods exported to another country outside the territory of India. In view of clear-cut provisions in the Central Excise Act, 1944, miscellaneous applications and appeals cannot be entertained and are required to be dismissed as non-maintainable - COD applications and appeals are disposed of as non-maintainable - Decided against assessee.

Summary

Issues:
Jurisdiction of Appellate Tribunal CESTAT AHMEDABAD over rebate claims for goods exported out of the country.

Analysis:
The judgment in this case revolves around the jurisdiction of the Appellate Tribunal CESTAT AHMEDABAD concerning rebate claims for goods exported out of the country. The appellant filed COD applications and appeals in response to OIA No. VAD-EXCUS-002-APP-650-652-13-14 dated 20.02.2014. The appellant, represented by Shri P. Velayudhan, argued for condonation of delay in filing rebate claims rejected as time-barred under Section 11B of the Central Excise Act, 1944.

During the proceedings, Shri Shanjay Shukla, representing the Revenue, contended that the appeals related to rebate claims for goods exported outside India, and as per proviso -(b) to Section 35B (1), CESTAT lacked jurisdiction to hear and decide such appeals. After hearing both parties and examining the case records, the judge, Mr. H.K. Thakur, noted the narrow scope of the issue and proceeded to dispose of the COD applications and appeals.

The judgment highlighted that as per the provisions of Section 35B (1) along with proviso (b), the appellate Tribunal did not possess the authority to adjudicate on appeals concerning duty rebate for goods exported outside India. Due to the explicit provisions in the Central Excise Act, 1944, miscellaneous applications and appeals on this matter were deemed non-maintainable and were consequently dismissed. The appellants were granted the liberty to file their appeals with the appropriate appellate authority, as per the final disposition of the case.

In conclusion, the judgment clarified the limitations on the jurisdiction of the Appellate Tribunal CESTAT AHMEDABAD regarding rebate claims for goods exported out of the country, emphasizing the necessity to adhere to the statutory provisions outlined in the Central Excise Act, 1944.