Tribunal dismisses appeal on jurisdiction over rebate claims when order issued by Commissioner of Central Excise (Appeals)

The Tribunal dismissed the appeal filed by the Commissioner of Central Excise, Thane, stating it lacked jurisdiction over rebate claims when the order is issued by the Commissioner of Central Excise (Appeals).

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The Commissioner of Central Excise, Thane filed an appeal against the Order-in-Appeal allowing M/s. Essel Propack Ltd.'s rebate claim for goods cleared to M/s. Hindustan Unilever Ltd. Kandla SEZ under Rule 18 of the Central Excise Rules. The Tribunal dismissed the appeal, stating it had no jurisdiction over rebate claims where the order is passed by the Commissioner of Central Excise (Appeals).

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