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2015 (9) TMI 35 - AT - Central ExciseDenial of refund claim - Bar of limitation - Jurisdiction of Court - Held that:- Appellant in the present proceedings is a merchant exporter and not a person who undertook first manufacture and subsequent processing of the returned goods. Appellant is not concerned as to what activities are undertaken by TGBL. Appellant will be interested to get rebate claim of the duty paid on 20.09.1997 before the returned goods were allowed to be cleared under Rule 173 H of the erstwhile Central Excise Rules 1944, on the documents relating to export of goods. Rule 173 L of the erstwhile Central Excise Rules, 1944 can be followed only by the manufacture/re-manufacture of the goods and not by the merchant exporter. Revenue did not challenge the second clearance made by TGBL after re-processing holding that duty was required to be paid by TGBL for the second time and get refund under Rule 173 L for the earlier duty paid. Under the present factual matrix appellants claim cannot be considered to be a refund claim of Rule 173 L. As the main dispute agitated by the appellant is that their claim is one of rebate and not refund under Rule 173 L of the Central Excise Rules, 1944, this Bench agree with the contention of the Learned Advocate that it is a case of rebate and CESTAT does not have the jurisdiction to entertain this appeal. - Appeal disposed of.
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