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2017 (8) TMI 1041 - CESTAT MUMBAIMaintainability of appeal - refund of duty against export of goods made under bond - Section 35B(1) proviso to clause (b) - Held that: - the present case is for rebate of duty paid on the export clearance, as provided under Section 35B(1)(b) of Central Excise Act, 1944, the case involving rebate of duty in respect of export clearance are excluded - the appeal in such case is not maintainable before this Tribunal whereas the remedy of revision application before the Joint Secretary, Revisionary Authority to Government of India is available to the assessee - appeal dismissed being not maintainable.
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