https://www.taxtmi.com/caselaws?id=765717 CESTAT Chennai dismissed appeals concerning export service rebate claims for lack of jurisdiction. The Tribunal held that under Section 35B proviso of Central Excise Act, 1944, it cannot entertain appeals relating to rebate of duty on exported goods passed by Commissioner (Appeals). Similarly, under Section 86 of Finance Act, 1994, service tax rebate matters must be filed before Revisionary Authority under Section 35EE. The Tribunal ruled that rebate claim appeals are not maintainable before CESTAT and must be pursued through revision applications to Central Government under Section 35EE. en-us Thu, 06 Feb 2025 00:00:00 +0530 Thu, 06 Feb 2025 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765717 CESTAT Chennai dismissed appeals concerning export service rebate claims for lack of jurisdiction. The Tribunal held that under Section 35B proviso of Central Excise Act, 1944, it cannot entertain appeals relating to rebate of duty on exported goods passed by Commissioner (Appeals). Similarly, under Section 86 of Finance Act, 1994, service tax rebate matters must be filed before Revisionary Authority under Section 35EE. The Tribunal ruled that rebate claim appeals are not maintainable before CESTAT and must be pursued through revision applications to Central Government under Section 35EE. Case-Laws Service Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765717