Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 566 - HC - Central ExciseRebate - Quantum of refund - Export of watches and clocks - Jurisdiction of tribunal to grant refund - Held that:- It appears that from the beginning, the stand of the Department had been that the Tribunal does not have jurisdiction for this case falls essentially under proviso (b) to Section 35B(1) of the Act and that stand had also been upheld by the Tribunal when it chose to dismiss the appeal ex parte on 21st June, 2005 and later on, when the present opponents made a request for restoration, it had recalled its earlier order and later on decided the matter on merit against the Department. And therefore, both the orders would have an effect of merging and even if there is no separate challenge made by the Revenue, that may not deprive the Department from raising such an issue at this stage with this effect - On examination of the material clearly it appears essentially a question of refund of rebate and not of the duty as sought to be argued - issue since pertains to rebate, the Tribunal had no jurisdiction - Decided in favour of Revenue.
|