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2017 (1) TMI 653 - CESTAT, AHEMEDABADJurisdiction - maintainability of appeal - Rebate claim - rejection on the ground of limitation prescribed under Section 11B of the CEA, 1944 - Held that: - Whether the rebate claim is returned or rejected, however, it cannot be denied that the issue relates to rebate claims. Therefore, the proper authority to decide the issue, against the order of Ld. Commissioner (Appeals) is the forum prescribed under Section 35 EE of CEA, 1944, and not the Tribunal in view of Section first proviso to Section35B of CEA, 1944 - appeal not maintainable, dismissed - decided against appellant.
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