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2014 (8) TMI 848 - AT - Central ExciseDelay in filing of rebate claims - Bar of limitation - Held that:- As per the provisions contained in Section 35B (1) read with proviso (b) of the Section, appellate Tribunal does not have jurisdiction to hear and decide the appeals against the orders of Commissioner (Appeals) as they pertained to rebate of duty of excise of goods exported to another country outside the territory of India. In view of clear-cut provisions in the Central Excise Act, 1944, miscellaneous applications and appeals cannot be entertained and are required to be dismissed as non-maintainable - COD applications and appeals are disposed of as non-maintainable - Decided against assessee.
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