1996 (10) TMI 190

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.... Collector of Central Excise, Patiala Division. By that order the Assistant Collector had allowed their claim for refund of Central Excise duty of Rs. 79,595.46 paid on 36 Metric Tonnes of Oxalic Acid manufactured and cleared by them for export to Italy. The Revision Application was disposed of by the Government vide their Order No. 30/93, dated 9-6-1993 holding that as the duty amount in question had been paid by them when the subject goods were sought to be diverted for home consumption, the nature of their claim is refund of duty and not of rebate on export and hence Government does not have jurisdiction to decide the case by way of revision application. The applicants were accordingly directed to "move the appropriate forum (CEGAT)". It....

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....ed by the learned counsel. 4. I have considered the submissions and perused the record. The question of jurisdiction of the Tribunal to deal with the subject matter has got to be considered and decided in the first instance. The relevant statutory provision is the first proviso to sub-section (1) of Section 35B which lays down that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of an order passed by the Collector (Appeals) under Section 35A ibid if such order, inter alia, relates to - ......... "a rebate of duty [of] excise on goods exported to any country or territory outside of India........." In the present case the goods in question we....