GLYPH INTERNATIONAL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner challenges the decision of the Central Excise Service Tax Appellate Tribunal (CESTAT) whereby it ruled that an appeal in respect of refund and rebate claims is not maintainable before it in view of Section 35EE of the Central Excise Act since it finds specific mention in Section 83 after its amendment in 2011.

(2.) The facts briefly are that the petitioner is a service tax assessee. It made a refund claim in respect of service tax export turn-over. Aggrieved by an order refusing the refund, it preferred an appeal to the CESTAT under Section 86. The Tribunal by the order impugned in this case accepted the revenues' contention that a specific reference of Section 35EE (of the Central Excise Act) precluded an appeal under Section 86, and that the remedy available to the assessee was a revision to the Central Government.

(3.) The reasoning which persuaded the Tribunal to conclude that the appellate remedy under Section 86 was barred, is extracted below :