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2015 (5) TMI 198 - AT - Central ExciseDenial of rebate claim - Maintainability of appeal - Export made outside India - Held that:- Clause (b) of the first proviso to sub-Section (1) of the Section 35B of the Central Excise Act, 1944 provides that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall have no jurisdiction to decide any appeal referred to in clause (b) of the said sub-Section, if such order relates to rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods, which are exported to any country or territory outside India. - The appeal, filed by the appellant relating to rebate of duty of excise of goods exported to outside the country, against the order passed by Commissioner (Appeals), is not maintainable before the Tribunal - Decided against assessee.
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