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TMI Blog2023 (2) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant had filed rebate claim in respect of exports of goods with the Maritime Commissioner at Raigad, Mumbai. The Sanctioning Authority sanctioned the part of the rebate claim and for remaining amount in some orders given liberty to the appellant to approach the Jurisdictional Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit which was not allowed by the Commissioner (Appeals) but she also rejected the re-credit which was allowed by the Adjudicating Authority. Against the order of the Commissioner (Appeals) dated 13.01.2014 which is impugned herein the appellant filed the present appeal. 2. Shri Vinay Kansara, Learned Counsel appearing on behalf of the appellant as regard sanctioned amount of re-credit by juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as re-credit by the jurisdictional Assistant Commissioner. 3. Shri Kalpesh P Shah, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the Adjudicating Authority in principle agreed that if any amount is short sanctioned out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and no appeal was filed by the Revenue challenging the order of the Assistant Commissioner, therefore, the Learned Commissioner (Appeals) has no jurisdiction to decide the re-credit allowed by the Adjudicating Authority. Therefore, to this extent also the impugned order is liable to set aside. 5. In view of my above discussion and finding, the impugned order is set aside. Appeal is allowed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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