https://www.taxtmi.com/caselaws?id=419901 The Tribunal held that it lacked jurisdiction to entertain appeals regarding refund/rebate claims on goods exported, specifically Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) paid on services for supplying Aviation Turbine Fuel (ATF) to foreign vessels. The appellants were directed to file revision applications under Section 35EE before the Central Government, as per Section 35B of the Finance Act, 1994. The Tribunal dismissed the appeals, emphasizing the distinction between appeals related to goods and services, establishing a precedent for similar cases involving jurisdictional disputes over refund/rebate claims on exported goods. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 23 Mar 2022 08:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419901 The Tribunal held that it lacked jurisdiction to entertain appeals regarding refund/rebate claims on goods exported, specifically Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) paid on services for supplying Aviation Turbine Fuel (ATF) to foreign vessels. The appellants were directed to file revision applications under Section 35EE before the Central Government, as per Section 35B of the Finance Act, 1994. The Tribunal dismissed the appeals, emphasizing the distinction between appeals related to goods and services, establishing a precedent for similar cases involving jurisdictional disputes over refund/rebate claims on exported goods. Case-Laws Service Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419901