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2020 (2) TMI 449 - AT - Service TaxMaintainability of appeal - appropriate forum - Rebate claim - HELD THAT:- The assertion of the Ld. Departmental Representative for the Revenue to be correct since there is no dispute, even by the assessee, that what it claimed was rebate, for which the Tribunal lacks jurisdiction. Moreover, most of the judgements relied on by the appellant are decided by the Appropriate/Revisional Authority and this also indicates that the only course is to approach Revisional Authority and not appellate route. Accordingly, the appeals are directed to be returned as not maintainable. Appeal dismissed as not maintainable.
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