https://www.taxtmi.com/caselaws?id=347944 The court upheld the jurisdiction of CESTAT in entertaining appeals against the Commissioner (Appeals)'s orders on duty drawback, distinguishing between "rebate of duty" and "drawback." The judgment clarified that appeals related to duty drawback fall within CESTAT's purview, emphasizing the distinct provisions of Rule 18 for "Rebate of Duty" and Rule 2 for "drawback." The court dismissed the appeal, affirming CESTAT's jurisdiction and providing clarity on the legal framework governing duty drawback cases. en-us Mon, 07 Aug 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347944 The court upheld the jurisdiction of CESTAT in entertaining appeals against the Commissioner (Appeals)'s orders on duty drawback, distinguishing between "rebate of duty" and "drawback." The judgment clarified that appeals related to duty drawback fall within CESTAT's purview, emphasizing the distinct provisions of Rule 18 for "Rebate of Duty" and Rule 2 for "drawback." The court dismissed the appeal, affirming CESTAT's jurisdiction and providing clarity on the legal framework governing duty drawback cases. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347944