2020 (10) TMI 317

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Gohil, Superintendent (AR) for the Respondent ORDER This appeal has been filed against the order of the Commissioner (Appeals) whereby the learned Commissioner (Appeals) has upheld the rejection of rebate claim of the Excise Duty paid on the goods exported through merchant exporters. 2. Shri S.N. Gohil, learned Superintendent Authorised Representative has raised preliminary objection that since .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble:- (a) 2011 (268) ELT 339 (Guj) - CCE, Surat vs. lmtiyaz Traders (b) 2011 (270) ELT 334 (Kar) - CCE, Mysore vs. Woifra Tech P Ltd (c) 2010 (20) STR 243 (Tri-Ahmd) - Rivaa Exports vs. CCE, Surat-I (d) 2002 (149) ELT 340 (Tri-Chennai) - CCE, Chennai-III vs. Kiwi TTK Limited (e) 1991 (54) ELT 235 (Tri) - India Jute & Industries Limited vs. CCE (f) 2014 (34) STR 732 (Tri-Del) - Glyph In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt of goods. As per Section 35B (1) proviso (b), the Tribunal has no jurisdiction in the cases relates to rebate of duty. The appellant has liberty to approach the right form, Additional/ Joint Secretary to Government of India, Revisionary Authority by filing revision application. Accordingly, appeal disposed of as non maintainable on the ground of jurisdiction without going into merits of the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X