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2013 (3) TMI 156 - CESTAT BANGALOREExport of goods - Rebate / Refund claim on account of input services used in export goods - GTA service tax - input service - Rule 18 of Central Excise Rules, 2002 r/w Notification No. 19/2004-CE (NT) dated 06.09.2004 - held that:- whatever was submitted to the department was rebate claim under Notification No.21/2004 after the refund claim was rejected. The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. In any case, he submits that according to Section 35B of Central Excise Act 1944 in respect of rebate claims, the Tribunal has no jurisdiction and the appeal has to be filed before Government of India. - Appeal rejected - Decided against the assessee.
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