Revenue's Appeals Dismissed by CESTAT for Incorrect Jurisdiction

The Appellate Tribunal CESTAT, Mumbai ruled that the revenue's appeals on a rebate claim lacked jurisdiction as they should have been filed before the Joint Secretary to the Government of India. The Tribunal rejected all appeals, allowing the limitation period to be saved if refiled in the correct forum.

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The Appellate Tribunal CESTAT, Mumbai heard the issue of rebate claim on goods exported outside India. The original authority rejected the claim, but the Commissioner (Appeals) allowed it. The revenue appealed, but the Tribunal ruled it lacked jurisdiction. The appeals should have been filed before the Joint Secretary to the Government of India. All appeals were rejected, with the period spent in the wrong forum saving the limitation if refiled correctly.

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