https://www.taxtmi.com/caselaws?id=346983 The Tribunal dismissed the appeal for refund of duty against export of goods made under bond as non-maintainable. It held that the duty paid was refundable under the rebate provisions of the Central Excise Rules, 2002, falling under Section 35B(1)(b) of the Central Excise Act, 1944. The Tribunal clarified that cases involving rebate of duty in respect of export clearance are excluded from appeal remedy before the Tribunal. The appellant was advised to seek redressal through a revision application before the Joint Secretary, Revisionary Authority to the Government of India, which had already been filed. en-us Mon, 27 Feb 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346983 The Tribunal dismissed the appeal for refund of duty against export of goods made under bond as non-maintainable. It held that the duty paid was refundable under the rebate provisions of the Central Excise Rules, 2002, falling under Section 35B(1)(b) of the Central Excise Act, 1944. The Tribunal clarified that cases involving rebate of duty in respect of export clearance are excluded from appeal remedy before the Tribunal. The appellant was advised to seek redressal through a revision application before the Joint Secretary, Revisionary Authority to the Government of India, which had already been filed. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346983