Tribunal jurisdiction barred in rebate disputes over goods supplied to a Special Economic Zone; revisionary remedy applies.

An appeal before the Tribunal was held not maintainable where the dispute related to rebate of duty on goods supplied to a Special Economic Zone. The governing provisions under the Central Excise and SEZ framework barred Tribunal jurisdiction in matters concerning rebate of duty of excise on exported goods. The proper remedy was therefore the statutory revisionary forum before the Government of India, Revision Authority. The decision addressed only forum competence and did not examine the merits of the rebate claim.

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Issues: (i) Whether an appeal before the Tribunal was maintainable against an order relating to rebate of duty on goods supplied to a Special Economic Zone.

Analysis: The rebate claim arose from goods supplied to SEZ under the Central Excise Rules and the Special Economic Zone Rules. The governing provision barred an appeal to the Tribunal where the order related to rebate of duty of excise on goods exported. As the dispute concerned rebate of duty, the Tribunal held that it lacked jurisdiction to entertain the appeal and that the proper remedy lay before the Government of India, Revision Authority.

Conclusion: The appeal was not maintainable before the Tribunal and was dismissed for want of jurisdiction.

Final Conclusion: The order determined only the forum competence and left the merits of the rebate claim untouched, directing the appellant to pursue the statutory revisionary remedy.

Ratio Decidendi: Where the statute expressly bars an appeal to the Tribunal in matters relating to rebate of duty of excise on exported goods, the Tribunal has no jurisdiction to entertain such an appeal and the aggrieved party must resort to the prescribed revisionary forum.

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