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<h1>Applicants' Refund Application Rejected by Tribunal; Must Challenge Order Before Competent Authority</h1> The Tribunal rejected the applicants' misc. application seeking refund sanction direction from the Assistant Commissioner, stating they could challenge ... Order - Appealable Order The applicants filed a misc. application seeking direction for refund sanction by the Assistant Commissioner. The Tribunal had allowed their appeals, but the refund claim was rejected by the Assistant Commissioner. The Tribunal found the Assistant Commissioner's order appealable and rejected the misc. application, stating the applicants could challenge the order before the competent authority.