https://www.taxtmi.com/caselaws?id=342904 The appeal was allowed by the Tribunal, emphasizing that a letter from the Assistant Commissioner rejecting the re-credit request constituted an appealable order under Section 35(1) of the Central Excise Act, 1944. The Tribunal clarified that even decisions communicated through letters can be appealed if they convey reasons for rejection. The case was remanded to the Commissioner (Appeals) for reconsideration on merits, highlighting the significance of recognizing the appealability of decisions communicated via letters in matters concerning tax credits and exemptions under the Act. en-us Mon, 03 Apr 2017 00:00:00 +0530 Wed, 07 Feb 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342904 The appeal was allowed by the Tribunal, emphasizing that a letter from the Assistant Commissioner rejecting the re-credit request constituted an appealable order under Section 35(1) of the Central Excise Act, 1944. The Tribunal clarified that even decisions communicated through letters can be appealed if they convey reasons for rejection. The case was remanded to the Commissioner (Appeals) for reconsideration on merits, highlighting the significance of recognizing the appealability of decisions communicated via letters in matters concerning tax credits and exemptions under the Act. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342904