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    <title>2015 (10) TMI 1180 - CESTAT AHMEDABAD</title>
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    <description>Interest on rebate under the Central Excise Act was held not appealable before the Tribunal where the substantive rebate dispute had already been pursued in revision under the same Act. The Tribunal applied the first proviso to Section 35B(1) and treated the later Revenue appeal against the consequential interest order as barred by the earlier revision route. The result was dismissal of the appeal for want of maintainability, without consideration of the merits of the interest claim.</description>
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      <description>Interest on rebate under the Central Excise Act was held not appealable before the Tribunal where the substantive rebate dispute had already been pursued in revision under the same Act. The Tribunal applied the first proviso to Section 35B(1) and treated the later Revenue appeal against the consequential interest order as barred by the earlier revision route. The result was dismissal of the appeal for want of maintainability, without consideration of the merits of the interest claim.</description>
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