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2023 (11) TMI 303 - CESTAT AHMEDABADMaintainability of appeal - Rebate of duty on the finished goods exported - whether appeal is not maintainable in this Tribunal in terms of Section 35 B of Central Excise Act, 1944, in respect of goods exported out of country? - HELD THAT:- From the section 35 B as per the proviso therein clause (b) any order referred in clause (b) if such order relates to rebate of duty of excise on goods exported to any country, no appeal against such order shall lie to this Appellate Tribunal. Accordingly, as per the clear statute of Section 35 B the present appeal is not maintainable before this Tribunal. Therefore, the revenue appeal is dismissed as non-maintainable.
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