2014 (11) TMI 365

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.... S Pruthi, JJ. For the Appellant: Shri Vinay Sejpal, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned orders denying the duty drawback claim by them. 2. Brief facts of the case are that appellant exported the goods and filed application for claiming duty drawback as the goods are h....

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....efore this Tribunal which is reproduced below:     SECTION 35B. Appeals to the Appellate Tribunal.-     (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order-     (a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority;     (b) ....

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....territory outside India;     (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty;     (d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed un....