Tribunal jurisdiction bar on rebate of duty appeals for exported goods leaves Revenue to seek remedy in proper forum

The Tribunal noted that the proviso to Section 35B(c) of the Central Excise Act, 1944 places an express bar on appeals concerning rebate of duty on exported goods. Applying that statutory restriction, it held that such a rebate dispute was not entertainable before the Tribunal and that the Revenue had to seek the proper remedy before the appropriate forum. The appeal was therefore not maintainable and was rejected.

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Issues: Whether an appeal before the Tribunal was maintainable against a rebate claim relating to duty on exported goods.

Analysis: The Tribunal noted the statutory bar under the proviso to Section 35B(c) of the Central Excise Act, 1944 in respect of appeals concerning rebate of duty on exported goods. In view of that express restriction, the Tribunal held that the present appeal could not be entertained by it and that the Revenue must pursue the appropriate remedy before the proper forum.

Conclusion: The appeal was held to be not maintainable before the Tribunal and was rejected.

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