https://www.taxtmi.com/caselaws?id=253653 The High Court clarified that appeals under Section 83 of the Finance Act, 1994, read with Section 35G of the Central Excise Act, 1944, should be made to the High Court only for non-duty-related issues. Matters concerning duty rates or value fall under Supreme Court jurisdiction per Section 35L. The Supreme Court's appellate scope includes determining taxability of goods/services. The Court stressed the importance of choosing the correct appellate forum based on the nature of the issues. Refund claims under the Export of Services Rule, 2005, were also scrutinized, emphasizing accurate assessment of tax liability for exported services. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 28 Aug 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253653 The High Court clarified that appeals under Section 83 of the Finance Act, 1994, read with Section 35G of the Central Excise Act, 1944, should be made to the High Court only for non-duty-related issues. Matters concerning duty rates or value fall under Supreme Court jurisdiction per Section 35L. The Supreme Court's appellate scope includes determining taxability of goods/services. The Court stressed the importance of choosing the correct appellate forum based on the nature of the issues. Refund claims under the Export of Services Rule, 2005, were also scrutinized, emphasizing accurate assessment of tax liability for exported services. Case-Laws Service Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253653