Tribunal has no jurisdiction over rebate claims and appeal has to be filed before GOI

CESTAT, BANGALORE BENCH Nadeem Minerals Versus Commissioner of Central Excise (Appeals) Final Order No. 195 of 2012 Appeal No. ST/1043 of 2009 February 24, 2012 ORDER 1. Brief facts of the case are that the appellant is registered with the department as a receiver of service for the GTA service availed by them. They were engaged in export of Iron Ore. The appellant had filed a refund claim of Rs.6,85,973/- which was returned by the adjudicating authority for want of supporting documents and to intimate relevant provisions of Central Excise Rules under which refund was claimed....