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Judgment
Anil G. Shakkarwar, Member (T)
The learned representative for the appellant seeks adjournment. However, the learned AR has submitted that the matter relates to recovery of drawback already allowed to the appellant. He has further submitted that clause (1)(c) under first proviso to Section 129(A) of Customs Act, 1962 provides that this Tribunal does not have any jurisdiction insofar as the issue relates to payment of drawback as provided under chapter X of Customs Act, 1962 and the rules made thereunder. He has further submitted that Rule 16A of Customs, Central Excise duties and Service Tax drawback Rules 1995 were invoked by the original authority and therefore, the subject appeal cannot be heard by this Tribunal.
On careful examination of the issue, I agree with the contention of Revenue. I, therefore, dismiss the appeal being filed with wrong forum.