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2016 (9) TMI 366 - CESTAT CHENNAIRefund claim - manufacture and clearance of TMT bars to SEZ units on payment of excise duty - Commissioner (Appeals) rejected the appeals in terms of Board's Circular No. 06/2010-Cus dated 19.03.2010 and on the ground that since the supplies made to SEZ units are deemed export, the manufactured goods could have been sent under ARE-1 without payment of duty - Held that:- in the appellant s own case, the Co-ordinate bench of this Tribunal had an opportunity to examine the similar issue reported in [2015 (2) TMI 966 - CESTAT CHENNAI] and held that the appeal is not maintainable in terms of proviso to Section 35B(1) and that the appeal has to be preferred before the revisionary authority. Since the case on hand is similar to the ruling laid above, the appellant is at liberty to file appeals before Government of India, Revision Authority. - Decided against the appellant
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