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TMI Blog2022 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... s for filing of appeal before the Tribunal. The appeal provisions contained in Section 35 B ibid apply to the exportation of goods. The first proviso appended to sub-section (1) of Section 35B mandates that in case of rebate of duty of excise on the exportation of goods, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide such appeal. In the present case, since the issue relates to rebate/refund pertain to goods, the case will squarely falls under Section 35B ibid and not under Section 86 ibid. In view of the fact that the goods were exported by the appellants, this Tribunal has no jurisdiction to entertain the appeal filed against the order passed by the learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that no provisions exist in the notification dated 29.06.2012 (supra), providing for grant of refund/rebate of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC). On appeal against the said adjudication orders, the Ld. Commissioner (Appeals) vide the impugned order dated 29.08.2018 has upheld the said orders and rejected the appeals filed by the appellants. Feeling aggrieved with the impugned order, the appellants had preferred these appeals before the Tribunal. 2. The Ld. AR appearing for the Revenue had raised the preliminary objection that since the issue involved in the case relates to refund/rebate of SBC and KKC paid on services used for supply of ATF to the foreign going vessels, the Tribunal has no jurisdiction to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Tribunal shall not have jurisdiction to decide such appeal. In the present case, since the issue relates to rebate/refund pertain to goods, the case will squarely falls under Section 35B ibid and not under Section 86 ibid. In view of the fact that the goods were exported by the appellants, this Tribunal has no jurisdiction to entertain the appeal filed against the order passed by the learned Commissioner (Appeals). In such eventuality, the provisions contained in Section 35EE ibid would apply for filing of revision application before the Central Government. I find that the learned Commissioner (Appeals) in the preamble annexed to the impugned order has also directed the appellants for filing of appeals before the Joint Secretar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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