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2016 (1) TMI 335 - CESTAT MUMBAI

2016 (1) TMI 335 - CESTAT MUMBAI - TMI - Rejection of rebate claim - Excise duty paid on the export of the goods from their factory - Held that:- amount which has been claimed as rebate is excise duty paid on the goods exported. The impugned order has been passed by the first appellate authority hence the appeal of the appellant does not lie with the Tribunal, as per the first proviso (b) of Section 35B (1) of the Central Excise Act, 1944. The remedy against such an order lies elsewhere - Decide .....

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