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TMI Blog2013 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... te claim under Notification No.21/2004 after the refund claim was rejected. The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. In any case, he submits that according to Section 35B of Central Excise Act 1944 in respect of rebate claims, the Tribunal has no jurisdiction and the appeal has to be filed before G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 18 of Central Excise Rules, 2002 r/w Notification No. 19/2004-CE (NT) dated 06.09.2004 as amended. The department noticed that rebate of only duty paid on excisable goods used in the manufacture of or processing of export goods can be claimed under Rule 18 and not as credit of service tax paid on input service. 2. Proceedings were initiated for rejecting the claim made by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) and hence the matter was adjourned to 09.12.2011. Thereafter when the matter was taken up today, nobody is present on behalf of the appellant nor there is any request for adjournment even though notice had been issued as early as 14.12.2011. 4. Accordingly the appeal is taken up for the final decision. 5. Heard the learned Commissioner (AR) who submits that whatever was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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