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2014 (7) TMI 1169 - AT - Central ExciseEmpowerment to Commissioner to dispose of an Appeal by way of remand under Section 35A (3) of the Central Excise Act, 1944 - rebate claim on export of goods - Held that:- There are categorical findings on merits in the Order-in-Original granting refund. Thus, there was no need of any remand by the Commissioner (Appeals). With these observations, I hold that as the issue relates of rebate claim on export of goods, the present appeal is not maintainable before this Tribunal, accordingly the appeal is dismissed.
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