2017 (5) TMI 868

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....irected against Order-in-Appeal No.PIII/04/09 dated 12.01.2009. 2. Heard both sides and perused the records. 3. On a perusal of records, it transpires that the issue is regarding refund of an amount of Central Excise duty paid on the goods cleared by appellant and claimed as rebate / refund in respect of clearances made to SEZ unit. The adjudicating authority sanctioned rebate claim by order-in-....

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....m and in terms of Section 35B of Central Excise Act, 1944, Tribunal has no jurisdiction to decide any appeal where an order is passed by Commissioner (Appeals) relates to rebate; this has been held by the Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise v. Timewell Technics Pvt. Ltd. - 2014 (301) ELT 11 (Guj.). Similarly, the Hon'ble High Court of Karnataka has a....

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....d to the appellant does not amount to Central Excise duty. I find the same issue was before the Division Bench in the appellant's own case. Since the Division Bench has held in favour of the appellant on the same set of facts, the ruling of the Division Bench is binding on me. Following the same I set aside the impugned order. 7.1 As regards the various case law cited by learned D.R. I find that ....