https://www.taxtmi.com/caselaws?id=209478 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the Commissioner of Appeal's decision regarding rebate benefit entitlement under Section 35B of the Central Excise Act, 1944. The Court emphasized that the Tribunal lacked jurisdiction to decide on rebate matters related to goods exported outside India, directing the assessee to file a Revision with the Central Government against the Commissioner of Appeal's order under Section 35-A. The judgment clarified the legal interpretation of the statute and outlined the proper course of action for the parties involved. en-us Mon, 28 Feb 2011 00:00:00 +0530 Thu, 18 Jul 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209478 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the Commissioner of Appeal's decision regarding rebate benefit entitlement under Section 35B of the Central Excise Act, 1944. The Court emphasized that the Tribunal lacked jurisdiction to decide on rebate matters related to goods exported outside India, directing the assessee to file a Revision with the Central Government against the Commissioner of Appeal's order under Section 35-A. The judgment clarified the legal interpretation of the statute and outlined the proper course of action for the parties involved. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209478