https://www.taxtmi.com/caselaws?id=310833 The appeal was allowed, setting aside the impugned order by the Commissioner (Appeals). The court held that the Commissioner (Appeals) lacked jurisdiction to overturn the re-credit allowed by the Assistant Commissioner, as there was no appeal from the Revenue. The Member (Judicial) emphasized that the Jurisdictional Assistant Commissioner has the authority to independently decide on re-credit amounts, irrespective of the Maritime Commissioner's remarks. The decision reinforced the Assistant Commissioner's autonomy in sanctioning re-credit for short-sanctioned rebate claims, ensuring no denial based solely on the Maritime Commissioner's suggestions. en-us Fri, 03 Feb 2023 00:00:00 +0530 Tue, 21 Nov 2023 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310833 The appeal was allowed, setting aside the impugned order by the Commissioner (Appeals). The court held that the Commissioner (Appeals) lacked jurisdiction to overturn the re-credit allowed by the Assistant Commissioner, as there was no appeal from the Revenue. The Member (Judicial) emphasized that the Jurisdictional Assistant Commissioner has the authority to independently decide on re-credit amounts, irrespective of the Maritime Commissioner's remarks. The decision reinforced the Assistant Commissioner's autonomy in sanctioning re-credit for short-sanctioned rebate claims, ensuring no denial based solely on the Maritime Commissioner's suggestions. Case-Laws Central Excise Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310833