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2015 (3) TMI 905 - CGOVT - Central ExciseDenial of rebate claim - Valuation of goods - Valuation as per section 4 or section 4A - Jurisdiction of GOVERNMENT OF INDIA - Held that:- there is no dispute with regard to export of goods and compliance of provisions of Rule 18 of Central Excise Rules, 2002 r/w Not. No. 19/2004-C.E. (N.T.), dated 6-9-2004. The conditions and procedure stipulated in Not. No. 19/2004-C.E. (N.T.) stands fully complied with and export of duty paid goods is also established. So, there is no violation of any statutory provisions relating to rebate claim as far as Rule 18 of Central Excise Rules, 2002 r/w Not. No. 19/2004-C.E. (N.T.), dated 6-9-2004 is concerned. The rebate claims of ₹ 71,05,078/- was sanctioned whereas balance amount of ₹ 2,85,41,026/- was rejected by original authority which account for 80% of total rebate claim of ₹ 3,56,46,104/-. However, Commissioner (Appeals) has accepted the valuation of goods done under Section 4A and held that duty was correctly paid on the value determined under Section 4A. So, he allowed the full rebate claim. Since the 80% of duty paid is disputed on account of valuation dispute, the valuation issue is the major issue in this case. So, the impugned order cannot be called as only relating to rebate claim but it also relates to valuation dispute which is the major issue in this case matter. Government has no jurisdiction to pass order in respect of Order-in-Appeal relating to valuation issue in terms of Section 35EE r/w provision (i) (ii) of Section 35(b)(1) of Central Excise Act, 1944. The jurisdiction to decide valuation issue lies with the Hon’ble CESTAT. - Decided against Revenue.
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