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TMI Blog2016 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been sent under ARE-1 without payment of duty - Held that:- in the appellant s own case, the Co-ordinate bench of this Tribunal had an opportunity to examine the similar issue reported in [2015 (2) TMI 966 - CESTAT CHENNAI] and held that the appeal is not maintainable in terms of proviso to Section 35B(1) and that the appeal has to be preferred before the revisionary authority. Since the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period from October, 2010 to December, 2010. The appellant vide letter dated 03.08.2011 submitted the reply to the SCN and substantiated the rebate claim based on the provisions, notifications and circulars available under the statutes. On adjudication, the adjudicating authority rejected the refund claim under Section 11 (B) of CEA, 1944, on the ground that as per the provision granted und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to SEZ units are deemed export, the manufactured goods could have been sent under ARE-1 without payment of duty. Aggrieved by the above OIA, the appellants are in appeal before the Tribunal. 2. Ld. Counsel Shri M.A. Mudimannan, Advocate, appeared on behalf of the appellants submitted a copy of Circular No. 1001/8/2015-CX.8 dated 28.04.2015, on the subject of clarification on rebate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re be entitled too the benefit of rebate under Rule 18 of CER, 2002 and of refund of accumulated Cenvat Credit under Rule 5 of CCE, 2004, as the case may be. He relied on the following case laws in support of his contention: 1. Mahindra Mahindra Ltd. Vs. CCE, Mumbai 2016 (331) ELT 123 (Tri.-Mum.) 2. NVR Forgings Vs. UOI 2016 (335) ELT 679 ( P H) 3. Ld. AR, Shri L. Paneerselvam, AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has to be preferred before the revisionary authority. The relevant portion of the order is reproduced below: Since the appeal filed by the Appellant relates to rebate of duty, it is outside the powers vested by the Tribunal under the Act. Accordingly, the appeal is dismissed under the first proviso to Section 35B(1) of the Central Excise Act, 1944 and the appellant is at liberty to file ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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