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2015 (2) TMI 966 - AT - Central ExciseMaintainability of appeal - Denial of rebate claim - SEZ - Held that:- issue relates to the sanction of rebate claims on TMT bars supplied to SEZ. The adjudicating authority has sanctioned the rebate claim of ₹ 16,98,128/- on the duty paid on the goods supplied to SEZ units. Whereas, the Commissioner (Appeals) allowed the Revenue appeal and set aside the order of the adjudicating authority, in terms of first proviso (b) to Section 35 B (1) of the Central Excise Act, 1944 and no appeal shall lie before the Tribunal against the order passed by the Commissioner (Appeals), if the order relates to rebate of duty of excise on goods exported. Since, the appeal filed by the appellant relates to rebate of duty, it is outside the powers vested by this Tribunal under the Act. Accordingly, the appeal is dismissed under the first proviso to Section 35 B (1) of the Central Excise Act, 1944 and the appellant is at liberty to file appeal before the Government of India, Revision Authority. - Decided against assesse.
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