https://www.taxtmi.com/caselaws?id=386924 Where an order of the Commissioner (Appeals) concerns payment of drawback under Chapter X of the Customs Act, 1962, the Tribunal's appellate jurisdiction is excluded by the proviso to section 129A(1)(b), and the proper remedy lies in revision before the Government of India as the revisionary authority. The mere pendency of a challenge to an earlier Tribunal decision before the High Court, without any stay, did not alter that statutory position. The appeals were therefore not maintainable before the Tribunal and could not be examined on merits. en-us Thu, 12 Sep 2019 00:00:00 +0530 Sat, 12 Oct 2019 07:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386924 Where an order of the Commissioner (Appeals) concerns payment of drawback under Chapter X of the Customs Act, 1962, the Tribunal's appellate jurisdiction is excluded by the proviso to section 129A(1)(b), and the proper remedy lies in revision before the Government of India as the revisionary authority. The mere pendency of a challenge to an earlier Tribunal decision before the High Court, without any stay, did not alter that statutory position. The appeals were therefore not maintainable before the Tribunal and could not be examined on merits. Case-Laws Central Excise Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386924