Duty drawback jurisdiction lies with the Revisionary Authority, excluding Tribunal appeals against Commissioner (Appeals) orders.

Section 129DD of the Customs Act, 1962 provides a revisionary remedy for disputes concerning payment of duty drawback under Chapter X and the rules made under it. The substantive nature of the drawback claim determines jurisdiction, and the statutory scheme bars the Tribunal from exercising appellate jurisdiction over an order of the Commissioner (Appeals) in such matters. The appropriate forum for challenging the order is the Revisionary Authority of the Government of India, rather than the Tribunal.

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Issues: Whether an appeal concerning payment of duty drawback against an order of the Commissioner (Appeals) is maintainable before the Tribunal.

Analysis: The statutory scheme under Section 129DD of the Customs Act, 1962 provides a revisionary remedy for disputes concerning payment of drawback under Chapter X of the Customs Act, 1962 and the rules made thereunder. The nature of the dispute is determined by the substantive drawback claim, and the Tribunal cannot assume appellate jurisdiction where the statute creates a bar. The appropriate forum is the Revisionary Authority of the Government of India.

Conclusion: The appeal is not maintainable before the Tribunal, and the jurisdiction to entertain it lies with the Revisionary Authority.

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