TMI Blog2020 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ia - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Commissioner (Appeals) has upheld the rejection of rebate claim of the Excise Duty paid on the goods exported through merchant exporters. 2. Shri S.N. Gohil, learned Superintendent Authorised Representative has raised preliminary objection that since the case relates to rebate of duty, the Tribunal has no jurisdiction to entertain the appeal whereas the right forum is Revisionary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech P Ltd (c) 2010 (20) STR 243 (Tri-Ahmd) - Rivaa Exports vs. CCE, Surat-I (d) 2002 (149) ELT 340 (Tri-Chennai) - CCE, Chennai-III vs. Kiwi TTK Limited (e) 1991 (54) ELT 235 (Tri) - India Jute Industries Limited vs. CCE (f) 2014 (34) STR 732 (Tri-Del) - Glyph International Limited vs. CCE, Noida. (g) 2009 (246) ELT 646 (Tri-Kol) - Mercury Exports Mfg P Limited vs. CC, (Port), K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. The appellant has liberty to approach the right form, Additional/ Joint Secretary to Government of India, Revisionary Authority by filing revision application. Accordingly, appeal disposed of as non maintainable on the ground of jurisdiction without going into merits of the case. 6. As per the request of the learned Counsel, Registry is directed to return the appeal papers to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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