2020 (2) TMI 449

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.... Tax<br>HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri. M. Ponnuswamy, Consultant for the Appellant Shri. L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER By these appeals, the appellant is challenging the partial denial of rebate claims on the services. 2. When the matter was taken up for hearing, Shri. M. Ponnuswamy, Ld. Consultant appearing for the appellant, seriou....

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.... would submit at the threshold that these very appeals are not maintainable before the Tribunal since the claim of the appellant pertains to rebate, for which the appellant has to choose a different forum by filing revision application as provided in the statute. 4. After going through the file, I find the assertion of the Ld. Departmental Representative for the Revenue to be correct since there ....