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<h1>CEGAT Chennai Rejects Revenue's Appeal on Duty Rebate Claim</h1> The Appellate Tribunal CEGAT, Chennai rejected the revenue's appeal on duty rebate claimed by the assessee, citing lack of jurisdiction under Section ... Tribunal - Appellate Tribunal - Jurisdiction - Rebate of duty The Appellate Tribunal CEGAT, Chennai rejected an appeal by the revenue regarding rebate of duty claimed by the assessee, stating that the matter does not fall within its jurisdiction as per Section 35B(1) of the Central Excise Act. The revenue was given liberty to file a revision petition before the appropriate authority.