https://www.taxtmi.com/caselaws?id=246339 In export cases, a claim framed as refund must be tested against the statutory rebate mechanism where rebate is the prescribed route under the rules. The Tribunal held that the maintainability objection was a pure question of law and could be raised at the appellate stage, even if not examined earlier. Because the Commissioner (Appeals) had not considered maintainability, the matter was remitted for fresh adjudication in accordance with law. The reasoning also preserved the claimant's ability to pursue rebate and avoided denial of relief merely because limitation was not contested below. en-us Wed, 21 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246339 In export cases, a claim framed as refund must be tested against the statutory rebate mechanism where rebate is the prescribed route under the rules. The Tribunal held that the maintainability objection was a pure question of law and could be raised at the appellate stage, even if not examined earlier. Because the Commissioner (Appeals) had not considered maintainability, the matter was remitted for fresh adjudication in accordance with law. The reasoning also preserved the claimant's ability to pursue rebate and avoided denial of relief merely because limitation was not contested below. Case-Laws Central Excise Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246339