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2020 (10) TMI 317 - CESTAT AHMEDABADJurisdiction - Rejection of Rebate Claim - case of Revenue is that as the issue relates to rebate of duty, the Tribunal has no jurisdiction to entertain the appeal whereas the right forum is Revisionary Authority, Additional/ Joint Secretary to the Government of India - HELD THAT:- There is no dispute that appellant have claimed rebate of duty paid on the goods exported through merchant exporters. Therefore, even though the Commissioner has given findings as regards unjust-enrichment, the nature of rebate is not altered. As against the export of goods, the duty is refunded as rebate claim and not as a normal refund. Therefore, we are of the clear view that this case relates to rebate of duty paid on export of goods. As per Section 35B (1) proviso (b), the Tribunal has no jurisdiction in the cases relates to rebate of duty. The appellant has liberty to approach the right form, Additional/ Joint Secretary to Government of India, Revisionary Authority by filing revision application. The appeal disposed of as non maintainable on the ground of jurisdiction without going into merits of the case.
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