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2023 (12) TMI 450 - KERALA HIGH COURTMaintainability of appeal before Supreme Court in terms of Section 130E (b) of the Customs Act - recovery of erroneous drawback - HELD THAT:- Going by the 1st proviso to Section 129A(1) therefore, an appeal cannot be maintained before the Appellate Tribunal, and the said Tribunal does not have jurisdiction to decide such an appeal if the order of the Commissioner (Appeals) under Section 128A relates to payment of drawback as provided in Chapter X and the Rules made thereunder. It is therefore not clear as to how the Appellate Tribunal could have passed the impugned order in favour of the respondents herein. However, as that is not an issue that can be considered in these appeals, which themselves are not maintainable before us in view of the valuation of goods being an issue that was considered by the Appellate Tribunal, it is refrained from expressing any opinion on the said aspect. This aspect is best left to be considered by the Supreme Court in the appeal preferred by the revenue against the order of the Appellate Tribunal.
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