https://www.taxtmi.com/caselaws?id=378910 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision allowing a refund claim under Notification No.1/2009-ST. The Court ruled that the issue pertained to the rate of duty, falling outside its jurisdiction under Sections 35G and 35L of the Central Excise Act, 1944. The appeal was deemed non-maintainable before the High Court, directing any further appeal to the Supreme Court. The decision emphasized adherence to legal procedures and hierarchical jurisdiction in tax disputes. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 23 Apr 2019 21:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378910 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision allowing a refund claim under Notification No.1/2009-ST. The Court ruled that the issue pertained to the rate of duty, falling outside its jurisdiction under Sections 35G and 35L of the Central Excise Act, 1944. The appeal was deemed non-maintainable before the High Court, directing any further appeal to the Supreme Court. The decision emphasized adherence to legal procedures and hierarchical jurisdiction in tax disputes. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378910