https://www.taxtmi.com/article/detailed?id=5118 Amendment by the Finance Act, 2012 applies the revision mechanism of section 35EE of the Central Excise Act to service tax, diverting certain Commissioner (Appeals) matters-notably export rebates/refunds, exports without duty, and loss in transit/storage-away from the Appellate Tribunal to a Central Government revision authority. Revision applications follow prescribed filing, documentary and fee requirements, are time limited with possible extension, and the Central Government may refuse trivial claims or initiate suo moto revision. Revision proceedings are quasi judicial, require personal hearing, and have no statutory appeal, leaving judicial review by writ. en-us Mon, 29 Apr 2013 07:09:19 +0530 Mon, 29 Apr 2013 07:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5118 Amendment by the Finance Act, 2012 applies the revision mechanism of section 35EE of the Central Excise Act to service tax, diverting certain Commissioner (Appeals) matters-notably export rebates/refunds, exports without duty, and loss in transit/storage-away from the Appellate Tribunal to a Central Government revision authority. Revision applications follow prescribed filing, documentary and fee requirements, are time limited with possible extension, and the Central Government may refuse trivial claims or initiate suo moto revision. Revision proceedings are quasi judicial, require personal hearing, and have no statutory appeal, leaving judicial review by writ. Articles Service Tax Mon, 29 Apr 2013 07:09:19 +0530 https://www.taxtmi.com/article/detailed?id=5118