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2021 (6) TMI 450 - AT - Central ExciseLarge Taxpayer Unit - Jurisdiction to decide the appeal - Rejection of rebate claim - restriction on inter-unit transfer of credit available to Large Taxpayer Unit - N/N. 21/2014-CE(NT), dated 11.07.2014 - HELD THAT:- From sub-clause (b) of the first proviso of Section 35B in the Central Excise Act, 1944, it can be seen that the Tribunal does not have jurisdiction to decide any appeal if such order relates to a rebate of duty of excise on goods exported. In the present case, the rebate claims filed under Rule 18 of Central Excise Rules, 2002 has been rejected by the department. Whatever may be reason for rejection, since the order relates to a claim of rebate, in our view this Tribunal does not have jurisdiction to decide the appeal. The appeal is dismissed for lack of jurisdiction.
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