Tribunal lacks jurisdiction over rebate claim appeals under Section 35EE, directs appellant to Revisional Authority. Appeal fees deferred.

The Tribunal held that it lacked jurisdiction to entertain rebate claim appeals due to the provisions of Section 35EE of the Central Excise Act, 1944, as included in Section 83 of the Finance Act, 1994. The appellant was directed to pursue redressal from the Revisional Authority. The matter of appeal fees in refund appeals was deferred for the Hon'ble President's consideration.

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Issues Involved:
1. Jurisdiction of the Tribunal to entertain rebate claim appeals.
2. Interpretation and application of Section 83 of the Finance Act, 1994, and Section 35EE of the Central Excise Act, 1944.
3. Chargeability of appeal fees in refund appeals.

Detailed Analysis:

1. Jurisdiction of the Tribunal to entertain rebate claim appeals:
The primary issue was whether the Tribunal had the jurisdiction to entertain appeals related to rebate claims on input services used in the export of services. The appellant argued that the Tribunal should have jurisdiction under Section 86 of the Finance Act, 1994. The Revenue countered that the jurisdiction was ousted by the amendment to Section 83 of the Finance Act, 1994, which incorporated Section 35EE of the Central Excise Act, 1944, assigning such matters to the Revisional Authority.

2. Interpretation and application of Section 83 of the Finance Act, 1994, and Section 35EE of the Central Excise Act, 1944:
The Tribunal examined the legislative intent and concluded that the incorporation of Section 35EE into Section 83 of the Finance Act, 1994, effective from 28-5-2012, was meant to exclude the Tribunal's jurisdiction over rebate claims. They emphasized that the jurisdiction for rebate claims was clearly demarcated to be under the Revisional Authority as per Section 35EE of the Central Excise Act, 1944. The Tribunal stated that the procedural law as on the date of seeking redressal applies, and thus, the appeals filed after the amendment were beyond the Tribunal's jurisdiction.

3. Chargeability of appeal fees in refund appeals:
The appellant contested the Deputy Registrar's demand for appeal fees in refund appeals, arguing that fees should only be charged against a demand of tax, not a refund. The Tribunal did not express an opinion on this issue at this stage, as it was deemed academic and premature given their decision on jurisdiction. They directed the Registry to place its note on the subject before the Hon'ble President for an appropriate order.

Conclusion:
The Tribunal concluded that it did not have jurisdiction to entertain rebate claim appeals due to the specific provisions of Section 35EE of the Central Excise Act, 1944, as incorporated into Section 83 of the Finance Act, 1994. The appellant was advised to seek redressal from the appropriate Revisional Authority. The issue of appeal fees was deferred for further consideration by the Hon'ble President.

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