2015 (5) TMI 527

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....ertains to admissibility of rebate claim. 2. Shri J.C. Patel, learned Counsel for the appellant along with Shri D.H. Nadkarni, learned Advocate submits that in the present appeals the issue involved is rebate of duty paid on the goods supplied to Special Economic Zone. He submits that appeals are maintainable before this Tribunal. He invited our attention to the proviso to Section 35B(1) and proviso clause (b) according to which only in those cases, appeals shall not lie to the Appellate Tribunal where rebate of duty of excise on goods exported to any country or territory outside India or an excisable material used in the manufacture of goods which are exported to any country or territory outside of India. It is his submission that in th....

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.... of proviso to Section 35B(1), accordingly this Appellate Tribunal has no jurisdiction to entertain the present appeals. He submits that for claiming rebate, the right forum is the Hon'ble Joint Secretary - Revisionary Authority to Government of India against the impugned order. He submits that this Appellate Tribunal in the following judgement did not entertain the appeals on the identically issue and held that the appeal is not maintainable before this Appellate Tribunal. Some of those cases are cited as under:- (i) Hindustan Petroleum Corpn. Ltd. Vs. Commissioner of Central Excise, Mumbai-I - 2013 (294) ELT 509 (Tri.-Mumbai) (ii) Commissioner of Central Excise, Mumbai Vs. Essel Propack Ltd. final order No. A/800-801/11/EB/C-II ....

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....2 {sub-section 2(27)} explains what is 'India'." Hon'ble High Court of Gujarat in the case of Plastene India Ltd. Vs. Union of India - 2014 (341) ELT 14 (Guj.), it was held that the supply made to SEZ shall be treated as export. He therefore submits that the export squarely falls under clause (b) of proviso to Section 35B (1), hence in the present case this Appellate Tribunal has no jurisdiction to entertain the present appeals and the appeals deserve to be dismissed as non-maintainable. 4. We have carefully considered the submissions made by both sides. We have carefully read the clause (b) of proviso to Section 35B (1) which is reproduced below:- "(b) A rebate of duty of excise on goods exported to any country or terr....