https://www.taxtmi.com/caselaws?id=445412 The Tribunal dismissed the revenue's appeal as non-maintainable under Section 35 B of the Central Excise Act, 1944, stating that appeals concerning rebate of duty on exported goods are not permissible before the Tribunal. The Adjudicating Authority's partial rebate sanction was upheld, and the Commissioner's power to remand was not found to be exceeded. The cross-objection filed by the respondent was disposed of, affirming the rebate sanction and concluding that the Tribunal lacked jurisdiction in this matter. en-us Fri, 03 Nov 2023 00:00:00 +0530 Wed, 08 Nov 2023 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445412 The Tribunal dismissed the revenue's appeal as non-maintainable under Section 35 B of the Central Excise Act, 1944, stating that appeals concerning rebate of duty on exported goods are not permissible before the Tribunal. The Adjudicating Authority's partial rebate sanction was upheld, and the Commissioner's power to remand was not found to be exceeded. The cross-objection filed by the respondent was disposed of, affirming the rebate sanction and concluding that the Tribunal lacked jurisdiction in this matter. Case-Laws Central Excise Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445412