https://www.taxtmi.com/caselaws?id=95628 Where a competent authority passes an appealable order rejecting a refund claim, the Tribunal will not bypass the statutory remedy and direct sanction of refund in a miscellaneous application. The applicant was required to challenge the rejection before the appropriate appellate authority rather than seek intervention from the Tribunal. The miscellaneous application was therefore held not maintainable, and no direction for refund sanction was granted. en-us Wed, 26 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95628 Where a competent authority passes an appealable order rejecting a refund claim, the Tribunal will not bypass the statutory remedy and direct sanction of refund in a miscellaneous application. The applicant was required to challenge the rejection before the appropriate appellate authority rather than seek intervention from the Tribunal. The miscellaneous application was therefore held not maintainable, and no direction for refund sanction was granted. Case-Laws Central Excise Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95628