https://www.taxtmi.com/caselaws?id=80489 The Tribunal's appellate jurisdiction was barred where the dispute concerned refund of interest claimed in connection with rebate on exported goods. Applying the first proviso to clause (b) of Section 35B of the Central Excises and Salt Act, 1944, it held that rebate-related matters on exported goods are excluded from its competence, and that an inseparable claim for interest refund falls with the same exclusion. The appeal could not be decided on merits by the Tribunal, and the papers were directed to be returned for presentation before the appropriate forum. en-us Mon, 22 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80489 The Tribunal's appellate jurisdiction was barred where the dispute concerned refund of interest claimed in connection with rebate on exported goods. Applying the first proviso to clause (b) of Section 35B of the Central Excises and Salt Act, 1944, it held that rebate-related matters on exported goods are excluded from its competence, and that an inseparable claim for interest refund falls with the same exclusion. The appeal could not be decided on merits by the Tribunal, and the papers were directed to be returned for presentation before the appropriate forum. Case-Laws Central Excise Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80489