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    <title>2016 (6) TMI 995 - GOVERNMENT OF INDIA</title>
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    <description>Revision under Section 35EE of the Central Excise Act, 1944 was not available where the impugned order concerned admissibility of refund under Section 11B read with Section 3 of the Jute Manufacturers Cess Act, 1983. The statutory scheme was examined alongside the appellate remedy under Section 35B(1), and the refund dispute over Jute Cess and allied cesses was found to fall outside the revisional jurisdiction invoked. The revision application was therefore beyond jurisdiction and not maintainable, leaving the party to pursue the appropriate appellate forum if so advised.</description>
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      <title>2016 (6) TMI 995 - GOVERNMENT OF INDIA</title>
      <link>https://www.taxtmi.com/caselaws?id=329286</link>
      <description>Revision under Section 35EE of the Central Excise Act, 1944 was not available where the impugned order concerned admissibility of refund under Section 11B read with Section 3 of the Jute Manufacturers Cess Act, 1983. The statutory scheme was examined alongside the appellate remedy under Section 35B(1), and the refund dispute over Jute Cess and allied cesses was found to fall outside the revisional jurisdiction invoked. The revision application was therefore beyond jurisdiction and not maintainable, leaving the party to pursue the appropriate appellate forum if so advised.</description>
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      <pubDate>Fri, 29 Apr 2016 00:00:00 +0530</pubDate>
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