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2010 (9) TMI 1195 - CESTAT MUMBAIExtract: ....... not. 3. The learned DR fairly agreed that as per Section 35B proviso (c) when there is a claim of rebate of duty on the goods exported, the appeal is not maintainable before this Tribunal. Accordingly, the appeal is rejected as not maintainable with liberty to the Revenue to take appropriate remedy before the appropriate forum. (Dictated in court)
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