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2018 (9) TMI 246 - CESTAT HYDERABADRebate of Excise duty - export of goods - Jurisdiction - case of Revenue is that the goods were not cleared from the factory but from the warehouse in Raipur. The refund claim was filed with the Asst. Commissioner of Central Excise, Visakhapatnam, who neither has jurisdiction over the factory or the warehouse - Held that:- The issue involved relates to rebate of excise duty on goods exported out of India. CESTAT has no jurisdiction to decide appeals on orders passed by Commissioner (Appeals) on such matters as per the first proviso to Section 35B - appeal dismissed being not maintainable.
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