2017 (8) TMI 1041

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..... entral Excise Act, 1944, the case involving rebate of duty in respect of export clearance are excluded - the appeal in such case is not maintainable before this Tribunal whereas the remedy of revision application before the Joint Secretary, Revisionary Authority to Government of India is available to the assessee - appeal dismissed being not maintainable. - E/87548/2016-Mum - Final Order No. A/86 .....

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..... laimed. Therefore, this is a case of refund of duty and is not of rebate claim. 3. Shri Ashutosh Nath, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the goods were cleared though under bond but at the time of clearance there was no valid bond. Therefore, the export clearances were to be made on payment of duty under claim for rebate. Therefore, whatever dut .....

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..... ntral Excise Act, 1944, the case involving rebate of duty in respect of export clearance are excluded. Accordingly, the appeal in such case is not maintainable before this Tribunal whereas the remedy of revision application before the Joint Secretary, Revisionary Authority to Government of India is available to the assessee. It is also noticed that the appellant had already filed revision applicat .....

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