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    <description>The revision application filed by the applicant department was rejected due to lack of jurisdiction. The primary issue revolved around the valuation of goods for rebate claims under different sections of the Central Excise Act. The Government concluded that the valuation dispute falls under the jurisdiction of the Hon&#039;ble CESTAT, making the revision application not maintainable before them. The original authority was directed to process the rebate claim based on the decision of the Hon&#039;ble Tribunal regarding the valuation issue.</description>
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