CESTAT lacks jurisdiction for rebate claim appeals under Central Excise Act, clarifies recent judgment.

The case addressed the jurisdiction of CESTAT under section 35B of the Central Excise Act, 1944 for rebate claim appeals. The judgment clarified that CESTAT does not have jurisdiction to decide appeals on orders related to rebate claims. As per the judgment, appeals on rebate claims should be directed to the Joint Secretary to the Government of India. Consequently, the appeal filed by the Revenue against the Order-in-Appeal was dismissed as non-maintainable, allowing the Revenue to pursue alternative legal avenues as per the law.

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Issues involved: Jurisdiction of CESTAT u/s 35B of Central Excise Act, 1944 for rebate claim appeal.

The judgment addresses the issue of jurisdiction of CESTAT u/s 35B of the Central Excise Act, 1944 for rebate claim appeals. The Revenue filed an appeal against the Order-in-Appeal passed by the Commissioner (Appeals) regarding a rebate claim. The judgment highlights that u/s 35B of the Central Excise Act, 1944, no appeal shall lie to the Appellate Tribunal, and it does not have jurisdiction to decide appeals on orders related to rebate of duty of excise on goods exported outside India or on excisable materials used in the manufacture of exported goods. The Tribunal, having the same powers as under the Central Excise Act, 1944 for hearing appeals under the Finance Act, 1994, cannot entertain appeals against orders by the Commissioner (Appeals) on rebate claims. The judgment further notes that the appeal, as per the preamble of the Order-in-Appeal, should be directed to the Joint Secretary to the Government of India. Consequently, the appeal is dismissed as non-maintainable, allowing the Revenue to seek recourse through the appropriate legal channels as per the law.

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