https://www.taxtmi.com/caselaws?id=123113 The Tribunal concluded that it lacked jurisdiction to adjudicate the case involving a rebate claim of Rs. 4,52,953 as the order was issued by the Commissioner (Appeals) under Section 35A of the Central Excise Act, 1944. The Tribunal's jurisdiction under Clause (b) of the proviso to Section 35B(1) is limited to orders passed by the Commissioner (Appeals) under Section 35A specifically related to rebate of duty on exported goods. Consequently, the appeal and stay application were rejected as not maintainable. en-us Mon, 08 Oct 2007 00:00:00 +0530 Thu, 06 Sep 2012 15:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123113 The Tribunal concluded that it lacked jurisdiction to adjudicate the case involving a rebate claim of Rs. 4,52,953 as the order was issued by the Commissioner (Appeals) under Section 35A of the Central Excise Act, 1944. The Tribunal's jurisdiction under Clause (b) of the proviso to Section 35B(1) is limited to orders passed by the Commissioner (Appeals) under Section 35A specifically related to rebate of duty on exported goods. Consequently, the appeal and stay application were rejected as not maintainable. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123113