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    <title>2015 (2) TMI 966 - CESTAT CHENNAI</title>
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    <description>The appeal regarding the sanction of a rebate claim on TMT bars supplied to a Special Economic Zone (SEZ) was dismissed under the first proviso to Section 35 B (1) of the Central Excise Act, 1944. The Commissioner (Appeals) overturned the adjudicating authority&#039;s approval of the rebate claim, citing jurisdictional limitations. The appellant&#039;s appeal on duty rebate was deemed beyond the Tribunal&#039;s scope, leading to the dismissal of the appeal. The appellant was granted the liberty to file an appeal before the Government of India, Revision Authority, concluding the legal proceedings in this case.</description>
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    <pubDate>Fri, 07 Nov 2014 00:00:00 +0530</pubDate>
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      <title>2015 (2) TMI 966 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=256966</link>
      <description>The appeal regarding the sanction of a rebate claim on TMT bars supplied to a Special Economic Zone (SEZ) was dismissed under the first proviso to Section 35 B (1) of the Central Excise Act, 1944. The Commissioner (Appeals) overturned the adjudicating authority&#039;s approval of the rebate claim, citing jurisdictional limitations. The appellant&#039;s appeal on duty rebate was deemed beyond the Tribunal&#039;s scope, leading to the dismissal of the appeal. The appellant was granted the liberty to file an appeal before the Government of India, Revision Authority, concluding the legal proceedings in this case.</description>
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