Issues pertaining to ST rebate and refund is appealable to Tribunal as sec. 83 refers to sec. 35EE o

Service Tax : Amendment to section 83 by making a specific reference to section 35EE of Central Excise Act, did not make any difference to nature of jurisdiction exercisable by CESTAT under section 86; Tribunal continued to possess jurisdiction to decide on matters pertaining to rebate and refund.