CESTAT's Authority on Rebate and Refund Matters Unchanged by Section 35EE References Under Central Excise Act Section 86.

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....Jurisdiction - specific reference to Section 35EE of the Central Excise Act, did not make any difference to the nature of jurisdiction exercisable by the CESTAT under Section 86; it continued to possess jurisdiction to decide on matters pertaining to rebate and refund - HC....