2022 (4) TMI 1476

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..... f Finance Act, 1994, redressal lies before the Government of India in revisionary jurisdiction. HELD THAT:- The issue pertains to the refund of tax on input services that are not claimable for refund under rule 5 of CENVAT Credit Rules, 2004 by an exporter by reason of ineligibility for taking of credit. Consequently, these are to be dealt with under the appropriate provisions of Central Excis .....

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..... y, denying the benefit of notification no. 41/2012- ST dated 29th June 2012, has been upheld. 2. Learned Authorized Representative contends that this matter is excluded from the jurisdiction of Tribunal as it pertain to rebate of tax arising from export and that, in terms of section 86 of Finance Act, 1994, redressal lies before the Government of India in revisionary jurisdiction. 3. We find .....

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