Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 527 - AT - Central ExciseRefund claim - Jurisdiction of Tribunal - SEZ unit located in India - Held that:- Wordings of clause (b) of proviso to Section 35B(1) is clear that only those cases where the goods have been exported to any country or territory which is outside of India, will fall under this clause and only in those cases this Appellate Tribunal has no jurisdiction to entertain the appeal. However, in the present case the goods were not exported to any country outside of India, but supply to SEZ which is undisputedly located within India. In view of this fact and legal provision of Section 35B(1) proviso to clause (b) a different meaning cannot be inferred as against the plain language of the provision which mandate that only in those cases where goods are export to outside of India, this Appellate Tribunal has no jurisdiction to entertain the appeal. Therefore, we are of the view that in the present case where refund/rebate is related to supplies made to SEZ within India, this Tribunal has jurisdiction to entertain the appeal. - matter shouldbe placed before the Larger Bench to decide the preliminary issue that in the matter of refund/rebate against the supply of goods to the SEZ located in India, whether the appeal lies before this Appellate Tribunal or a Revision Application before the Joint Secretary (Revisionary Authority) to Government of India. Matter referred to larger bench.
|