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2016 (2) TMI 107 - AT - Central ExciseRecovery of rebate claim - maintainability of appeal before Tribunal in terms of Section 35B of the Central Excise Act - Held that:- In the present case, we find that the rebate claims arose from the export of excisable goods under Rule 18 of the Central Excise Rules 2002. The contention of the department before the Commissioner (Appeals) was that the Assistant Commissioner had allowed rebate on the goods exported at 12% whereas the rate of duty on the said goods is 6%. We find that as per Rule 18 of the Central Excise Rules the Central Government may, where any goods are exported, grant rebate of duty paid on such excisable goods. Thus, it is apparent that facts in the present case and the facts in the case of Venue International (2015 (10) TMI 657 - BOMBAY HIGH COURT ) are entirely different. In the present case no issue of Cenvat Credit is involved. Therefore, the ratio of the Hon'ble High Court of Mumbai judgment in the case of Venus International does not apply. The proviso (b) to Section 35B (1) clearly states that no appeal shall lie to the Tribunal against orders passed by Commissioner in respect of rebate of duty of excise on goods exported out of India. In view of the above, appeal is not maintainable. However, the appellant is at liberty to file appeal before the appropriate forum.
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