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2019 (10) TMI 408 - CESTAT AHMEDABADDuty Drawback - fixation of brand rate of duty drawback - Section 129(1)(b) of the Customs Act, 1962 - HELD THAT:- From Section 129(1)(b) of the Customs Act, 1962, it is amply clear that where the impugned order is passed by Commissioner (Appeals) and the issue involved is of payment of drawback, the proper authority before the application is to be made is Revisionary Authority, Govt. of India. Therefore, this Tribunal has no jurisdiction to entertain the appeal relating to issue involved of payment of drawback. This Tribunal has no jurisdiction in present appeals - the appeals are dismissed as non-maintainable.
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