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2017 (2) TMI 1144 - AT - Central ExciseJurisdiction - whether the appeals pertaining to payment of drawback as provided in Chapter - X of the Customs Act, 1962 and the rules made thereunder including those for condonation of delay in submitting brand rate applications are maintainable before the Appellate Tribunal under the Central Excise Act, 1944? - In view of the differing decisions of the Tribunal in entertaining the appeals pertaining to drawback matters, the issue is placed before Hon’ble President for referring it to the Larger Bench to decide the issue - matter on remand.
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