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    <title>2011 (3) TMI 743 - GUJARAT HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=207434</link>
    <description>The High Court held that the Customs Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) lacked jurisdiction to entertain appeals related to rebate claims under Section 35B of the Central Excise Act. The Tribunal&#039;s orders were set aside, and the appeals were allowed. The recovery of erroneously granted rebate under Section 11A was upheld, emphasizing the fraudulent nature of the rebate claims based on non-genuine documents. The respondents were directed to pursue further remedies as per the law, with the Court refraining from addressing the merits of the Tribunal&#039;s order due to lack of jurisdiction.</description>
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    <pubDate>Wed, 16 Mar 2011 00:00:00 +0530</pubDate>
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      <title>2011 (3) TMI 743 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=207434</link>
      <description>The High Court held that the Customs Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) lacked jurisdiction to entertain appeals related to rebate claims under Section 35B of the Central Excise Act. The Tribunal&#039;s orders were set aside, and the appeals were allowed. The recovery of erroneously granted rebate under Section 11A was upheld, emphasizing the fraudulent nature of the rebate claims based on non-genuine documents. The respondents were directed to pursue further remedies as per the law, with the Court refraining from addressing the merits of the Tribunal&#039;s order due to lack of jurisdiction.</description>
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      <pubDate>Wed, 16 Mar 2011 00:00:00 +0530</pubDate>
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