https://www.taxtmi.com/caselaws?id=358809 The Tribunal held that the appeal was not maintainable before it under Section 129A of the Customs Act, 1962. The primary issue was the payment of duty drawback, which falls under the Revisionary Authority of the Government of India. The appellant's status as a 100% Export Oriented Unit (EOU) or Domestic Tariff Area (DTA) unit was a basis for resolving the drawback entitlement dispute. Ultimately, the appeal was dismissed on jurisdictional grounds, with the Tribunal determining that it lacked jurisdiction to hear the appeal due to the nature of the issues raised. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 02 Mar 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358809 The Tribunal held that the appeal was not maintainable before it under Section 129A of the Customs Act, 1962. The primary issue was the payment of duty drawback, which falls under the Revisionary Authority of the Government of India. The appellant's status as a 100% Export Oriented Unit (EOU) or Domestic Tariff Area (DTA) unit was a basis for resolving the drawback entitlement dispute. Ultimately, the appeal was dismissed on jurisdictional grounds, with the Tribunal determining that it lacked jurisdiction to hear the appeal due to the nature of the issues raised. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358809