https://www.taxtmi.com/caselaws?id=49178 A revision application under Section 35EE read with the first proviso to Section 35B(1) was held outside revisional jurisdiction where the claim concerned refund of accumulated MODVAT credit under Rule 57F(3) and Notification No. 85/87-C.E. The governing distinction was that rebate applies to duty actually leviable or paid on export, whereas the notification contemplated refund of specified input credit, not rebate of duty paid. On that basis, the claim did not fall within the statutory scheme invoked, and the revision application was rejected as not maintainable. en-us Wed, 08 Jun 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49178 A revision application under Section 35EE read with the first proviso to Section 35B(1) was held outside revisional jurisdiction where the claim concerned refund of accumulated MODVAT credit under Rule 57F(3) and Notification No. 85/87-C.E. The governing distinction was that rebate applies to duty actually leviable or paid on export, whereas the notification contemplated refund of specified input credit, not rebate of duty paid. On that basis, the claim did not fall within the statutory scheme invoked, and the revision application was rejected as not maintainable. Case-Laws Central Excise Wed, 08 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49178