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2014 (9) TMI 382 - CESTAT NEW DELHIJurisdiction of tribunal to entertain appeal relating to rebate dispute arising under Finance Act, 1994 - claim of rebate on input service used in export of service - anomaly in charging filing fees by the Registry in respect of appeal involving refund - Held that:- although the amendment to Section 83 of Finance Act has been made w.e.f. 28-5-2012 incorporating Section 35EE therein, that does not confer right on the appellant to say that this incorporation having been a prospective legislation, Tribunal shall entertain Rebate claim appeals. Even before incorporation, rebate claim by virtue of first proviso to Section 35 of Central Excise Act, 1944, was out of Jurisdiction of Tribunal and well settled principle is that procedural law appearing in statute book as on the date of seeking redressal shall apply as declaratory legislation and two appeals filed under aforesaid diary numbers before Tribunal on 10-12-2012 are beyond Jurisdiction of Tribunal to be entertained. - Decided against the assessee. So far as changeability of appeal fee is concerned, we do not express any opinion at this stage although there was request from the Bar to look into this aspect and pass order. Once we hold that the Tribunal has no jurisdiction to entertain a revisionary matter, we are not inclined to decide the appeal fees payable on refund appeal which shall be mere academic and shall be prejudging the issue prematurely. - Decided against the assessee.
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