RAJHANS REFRACTORIES (P) LTD. Vs. CCE

JUDGEMENT

(1.) THE appellants have made a prayer for decision on merits. Ld. SDR Shri A.K. Mondal appearing for the Revenue submits that the issue relates to the rebate claim filed by the appellants in respect of exported goods under the provisions of Rule 12(1) of Central Excise Rules, 1944 and draws my attention to the proviso to Section 35B(1) wherein the Appellate Tribunal does not have any jurisdiction to decide any appeal in respect of the order passed by Commissioner (Appeals) relating to the rebate of duty of excise on goods exported. He submits that in such type of cases a revision application before Govt. of India lies.

(2.) IN view of the foregoing I hold that the appeal cannot be entertained before the Tribunal. Registry is accordingly directed to return the appeal papers to the appellant for doing the needful.