https://www.taxtmi.com/caselaws?id=186950 The Tribunal noted that the proviso to Section 35B(c) of the Central Excise Act, 1944 places an express bar on appeals concerning rebate of duty on exported goods. Applying that statutory restriction, it held that such a rebate dispute was not entertainable before the Tribunal and that the Revenue had to seek the proper remedy before the appropriate forum. The appeal was therefore not maintainable and was rejected. en-us Wed, 22 Sep 2010 00:00:00 +0530 Wed, 05 Oct 2016 11:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186950 The Tribunal noted that the proviso to Section 35B(c) of the Central Excise Act, 1944 places an express bar on appeals concerning rebate of duty on exported goods. Applying that statutory restriction, it held that such a rebate dispute was not entertainable before the Tribunal and that the Revenue had to seek the proper remedy before the appropriate forum. The appeal was therefore not maintainable and was rejected. Case-Laws Central Excise Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186950