2023 (11) TMI 303

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....L), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Ashok Thanvi, Superintendent (AR) for the Appellant Ms. Disha Gursahaney, Advocate for the Respondent ORDER RAMESH NAIR The issue involved in the present case is rebate of duty on the finished goods exported by the respondent. The brief facts of the case are that the appellant had filed rebate claim in terms of Ru....

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....emand order also made observation regarding the valuation of the exports goods as per Section 4 of Central Excise Act and the rebate amount should be paid as per the correct value and rebate should be restricted to the amount of appropriate duty payable on the export goods. Being aggrieved with above order of the Commissioner (Appeals) the department had filed appeal on the ground that the Commiss....

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....djudicating Authority has not followed the observation made by learned Commissioner (Appeals) in the earlier Order-In- Appeal, therefore, the rebate was wrongly sanctioned. The respondent also filed a cross-objection raising on the ground that in the matter of rebate of duty in respect of goods exported out of country the appeal is not maintainable in this Tribunal in terms of Section 35 B of Cent....

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....spondent may also be considered. 4. We find that this appeal can be disposed of on the ground of maintainability itself without going into the merit of the case, we find that the issue involved in the present case is rebate of duty in respect of goods exported out of country. The relevant appeal provision before Tribunal under Section 35 B reads as under:- 4.1 From the above section 35 B as ....