Appeal on Rebate for Goods from DTA to SEZ Not Maintainable u/s 35(1) Central Excise Act.

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....Maintainability of appeal before the tribunal - in respect of rebate on goods supplied from DTA to SEZ within India, the appeals would not lie to the Appellate Tribunal under clause (b) of proviso to Section 35(1) of the Central Excise Act. - AT....