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TMI Blog2023 (11) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... xported - whether appeal is not maintainable in this Tribunal in terms of Section 35 B of Central Excise Act, 1944, in respect of goods exported out of country? - HELD THAT:- From the section 35 B as per the proviso therein clause (b) any order referred in clause (b) if such order relates to rebate of duty of excise on goods exported to any country, no appeal against such order shall lie to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal dated 10.04.2012 and 15.03.2012 noticing discrepancies in the claims. Being aggrieved by the above two orders the assessee filed the appeals before Commissioner (Appeals) who vide order dated 21.08.2012 set aside the Orders-In-Original and allowed both the appeals of assessee by way of remand with direction to the jurisdictional deputy Commissioner/ Assistant Commissioner to verify the nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stom and ST, Division-1 Vapi,Daman Commissionerate has vide OIO No. VAPI-I/refund/01/2013-14 dated 01.04.2013 sanctioned the rebate claim of Rs. 1,51,92,152 out of Rs. 1,57,81,855/-. Being aggrieved with the jurisdictional Assistant Commissioners above order dated 01.04.2013 the department filed appeal with the Commissioner (Appeals) who vide impugned order in appeal dated 30.12.2013 rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) in his earlier remand order directed to verify the claim in terms of Notification No 84/2010-Cus (NT) dated 17.09.2010, Notification No. 68/2011-Cus (NT) dated 22.09.2011 and circular no 35/2010-Cus dated 19.09.2010 and also to verify the valuation in terms of Section 4 of Central Excise Act, 1944. Therefore, the Order-In-Original is not legal and proper. Consequently, the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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