2016 (1) TMI 335 - AT - Central Excise

Appeal dismissed for Central Excise duty rebate claim on exported goods.

The appeal was dismissed by the Tribunal as not maintainable, upholding the first appellate authority's decision to reject the rebate claim for Central ... Rejection of rebate claim - Excise duty paid on the export of the goods from their factory - Held that:- amount which has been claimed as rebate is excise duty paid on the goods exported. The impugned order has been passed by the first appellate authority hence the appeal of the appellant does not lie with the Tribunal, as per the first proviso (b) of Section 35B (1) of the Central Excise Act, 1944. The remedy against such an order lies elsewhere - Decided against assessee. The appeal was regarding the rejection of rebate claim filed by the appellant for Central Excise duty paid on exported goods. The Tribunal found the appeal not maintainable as the order was passed by the first appellate authority, dismissing the appeal.