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TMI Blog2019 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of drawback, the proper authority before the application is to be made is Revisionary Authority, Govt. of India. Therefore, this Tribunal has no jurisdiction to entertain the appeal relating to issue involved of payment of drawback. This Tribunal has no jurisdiction in present appeals - the appeals are dismissed as non-maintainable. - Excise Appeal Nos. 312-329 of 2012 - A/11733-11750/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e placed reliance on the decision of this Tribunal in their own case, reported at CCE, Rajkot vs. Essar Oil Limited 2016 (339) ELT 148 (Tri. Ahmd.) 2. Shri L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue-appellant, submits that the decision in the case of Essar Oil Limited (supra) has been appealed against before the Hon'ble Gujarat High Court and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board or the Commissioner of Customs, either before or after the appointed day, under section, as it stood immediately before that day. [PROVIDED that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) any goods impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to entertain the appeal relating to issue involved of payment of drawback. Though the Tribunal order in the case of Essar Oil Limited (supra), has been challenged by the Revenue before the Hon'ble Gujarat High Court but there is no stay on operation of the order of this Tribunal. Accordingly, considering the statutory provisions and decision of this Tribunal in Essar Oil Limited (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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