https://www.taxtmi.com/caselaws?id=263367 A merchant exporter's claim for duty relief on goods subsequently exported was treated as a rebate matter, not a refund claim under Rule 173L of the Central Excise Rules, 1944. Because Rule 173L applies to the manufacturer or re-manufacturer of returned goods, the appellant's claim could not be brought within that provision read with Section 11B of the Central Excise Act, 1944. As the dispute was essentially about rebate, the appeal in the form presented was not maintainable before the Tribunal, which held that it had no jurisdiction to entertain it. 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 A merchant exporter's claim for duty relief on goods subsequently exported was treated as a rebate matter, not a refund claim under Rule 173L of the Central Excise Rules, 1944. Because Rule 173L applies to the manufacturer or re-manufacturer of returned goods, the appellant's claim could not be brought within that provision read with Section 11B of the Central Excise Act, 1944. As the dispute was essentially about rebate, the appeal in the form presented was not maintainable before the Tribunal, which held that it had no jurisdiction to entertain it. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263367