2022 (3) TMI 939

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...., MEMBER (JUDICIAL) Shri Sachin Chitnis, Advocate for the Appellant Shri Dharmender Singh, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY Brief facts of the case are that the appellants herein are engaged inter alia, in export of Aviation Turbine Fuel (ATF) through filling in various foreign going aircrafts. During the period September to December 2016, the ap....

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....ioner (Appeals) vide the impugned order dated 29.08.2018 has upheld the said orders and rejected the appeals filed by the appellants. Feeling aggrieved with the impugned order, the appellants had preferred these appeals before the Tribunal. 2. The Ld. AR appearing for the Revenue had raised the preliminary objection that since the issue involved in the case relates to refund/rebate of SBC and K....

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....laim pertains to goods and not services, the requirements of the proviso clause appended to 86 ibid do not have any application for filing of Revision Application under 35EE ibid. 4. Heard both sides and examined the case records. 5. The appellants have admitted the fact that the rebate/refund claim filed under Notification No.41/2012-ST dated 29.06.2012 pertains to exportation of goods. Ins....

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....ed by the learned Commissioner (Appeals). In such eventuality, the provisions contained in Section 35EE ibid would apply for filing of revision application before the Central Government. I find that the learned Commissioner (Appeals) in the preamble annexed to the impugned order has also directed the appellants for filing of appeals before the Joint Secretary to the Government of India in terms of....