Refund disputes under a cess statute follow the Central Excise appellate scheme, and the Tribunal had jurisdiction here.

Refund disputes concerning cess on exported oil were governed by the refund machinery and appellate framework of the Central Excises and Salt Act, 1944, because section 15(2) of the Produce Cess Act, 1966 applied those provisions to produce cess matters so far as may be. Section 10 of the Produce Cess Act was confined to appeals against assessments under section 9 and did not extend to refund claims arising under section 6. A revision application already pending before the Central Government under the Central Excises and Salt Act was validly transferred to the Tribunal under section 35P(2), and the Tribunal had jurisdiction; the preliminary objection was rejected.

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Issues: Whether the Tribunal had jurisdiction to hear the transferred revision application concerning refund of cess on exported oil, and whether the appeal lay under Section 10 of the Produce Cess Act, 1966 or under the appellate scheme of the Central Excises and Salt Act, 1944.

Analysis: Section 15(2) of the Produce Cess Act, 1966 applies the Central Excises and Salt Act, 1944 and the rules made thereunder, including the provisions relating to refunds and exemptions, to produce cess matters so far as may be. The refund claim in question arose from exported oil and was governed by the refund machinery under the Central Excises and Salt Act, 1944. Section 10 of the Produce Cess Act, 1966 is confined to appeals against assessments made under Section 9 and does not furnish the remedy for refund disputes arising under Section 6. The revision application was pending before the Central Government under Section 36 of the Central Excises and Salt Act, 1944 and was therefore rightly transferred under Section 35P(2) of that Act to the Tribunal.

Conclusion: The Tribunal had jurisdiction, and the preliminary objection was rejected.

Ratio Decidendi: Where a special cess statute applies the Central Excise refund and appellate machinery to refund matters and contains a separate appeal provision limited to assessment disputes, refund-related proceedings follow the Central Excises and Salt Act, 1944 and its appellate framework as applicable from time to time.

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