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    <title>2009 (8) TMI 1069 - CESTAT CHENNAI</title>
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    <description>The appeal for rebate of excise duty on exported goods was rejected due to being time-barred, as it was filed after the prescribed one-year limit. The Tribunal lacked jurisdiction to decide on such appeals, leading to non-maintainability. Additionally, the lower appellate authority&#039;s failure to provide guidance on further appeal procedures resulted in the appellants being advised to approach the revisional authority. Ultimately, the appeal was dismissed based on procedural deficiencies and jurisdictional constraints.</description>
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      <description>The appeal for rebate of excise duty on exported goods was rejected due to being time-barred, as it was filed after the prescribed one-year limit. The Tribunal lacked jurisdiction to decide on such appeals, leading to non-maintainability. Additionally, the lower appellate authority&#039;s failure to provide guidance on further appeal procedures resulted in the appellants being advised to approach the revisional authority. Ultimately, the appeal was dismissed based on procedural deficiencies and jurisdictional constraints.</description>
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