https://www.taxtmi.com/caselaws?id=263367 The Tribunal held that it lacked jurisdiction to entertain the appeal regarding a rebate claim versus a refund claim under Rule 173 L of the Central Excise Rules, 1944. The appellant, a merchant exporter, successfully argued that their claim was a rebate and not a refund, as the goods were not manufactured or reprocessed by them. The appeal was disposed of for lack of jurisdiction, granting the appellant the opportunity to address the rebate claim with the appropriate authority. en-us Wed, 05 Aug 2015 00:00:00 +0530 Tue, 01 Sep 2015 07:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263367 The Tribunal held that it lacked jurisdiction to entertain the appeal regarding a rebate claim versus a refund claim under Rule 173 L of the Central Excise Rules, 1944. The appellant, a merchant exporter, successfully argued that their claim was a rebate and not a refund, as the goods were not manufactured or reprocessed by them. The appeal was disposed of for lack of jurisdiction, granting the appellant the opportunity to address the rebate claim with the appropriate authority. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263367