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2020 (2) TMI 541 - HC - Central ExciseMaintainability of appeal - section 35G of the Central Excise Act, 1944, read with section 174 of the Central Goods and Services Tax Act, 2017 - rebate claim - HELD THAT:- A plain reading of the provision of law in section 35-G, being section 35-G(1) of the Central Excise Act, 1944 reveals that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal other than the exceptions as specified in section 35-G (1) only if the High Court is satisfied that the case involves a substantial question of law. Appeal dismissed.
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