2016 (7) TMI 356

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....the I.C.D. Sabarmati, Ahmedabad and filed rebate claim with the Maritime Commissioner, Raigad. The said rebate claim was rejected by Assistant Commissioner(Rebate), Central Excise, Raigad on the ground that Maritime Commissioner Raigad, have no jurisdiction over the exports made from the ICD Sabarmati, Ahmedabad. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before   Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal the applicant has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The rebate claim filed on 23.03.2010 with the office of the Maritime Commissioner and su....

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..... Sabarmati, Ahmedabad and filed rebate claim with the Maritime Commissioner, Raigad. The said rebate claim was rejected by Assistant Commissioner(Rebate), Central Excise, Raigad on the ground that Maritime Commissioner, Raigad have no jurisdiction over the exports made from the ICD Sabarmati, Ahmedabad. Commissioner (Appeals) upheld the impugned Order-in-Original. Now, the applicant has filed this revision application on grounds mentioned in para (4) above. 8. Government notes that in terms of procedure prescribed under the head(b) of the Notification No. 19/2004-C.E.(N.T.) dated 06.09.2004, the rebate claim may be filed with the Assistant Commissioner/Deputy Commissioner having jurisdiction over factory of manufacture or warehouse or wit....