2018 (5) TMI 840

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....pondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 23.5.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is registered with Central Excise initially exported goods namely viz., Full Tension Sleeve fa....

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....tion. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A), who rejected the appeal. Hence, the present appeal. 3. On behalf of the appellant, Shri K. Venkatesan, Manager of the appellant-company appeared and reiterated the grounds of appeal. 4. Learned AR submitted that this case pertains to drawback and as per Section 129A of the Customs Act, 1962, this Tribun....

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....], either before or after the appointed day, under section 130, as it stood immediately before that day: [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) .... (b) .....  (c) payment of drawback as provided in Chapter X, ....