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    <description>A writ challenge to an assessment order and refund rejection was declined because the dispute required factual examination better suited to the statutory appellate authority. The court held that the presence of a prima facie case did not justify bypassing the efficacious appellate remedy, so the appellant was relegated to that remedy instead of obtaining merits review in writ jurisdiction. Considering the special circumstances, however, the court granted time to file appeals and protected the disputed recovery until the appeals were decided expeditiously.</description>
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      <description>A writ challenge to an assessment order and refund rejection was declined because the dispute required factual examination better suited to the statutory appellate authority. The court held that the presence of a prima facie case did not justify bypassing the efficacious appellate remedy, so the appellant was relegated to that remedy instead of obtaining merits review in writ jurisdiction. Considering the special circumstances, however, the court granted time to file appeals and protected the disputed recovery until the appeals were decided expeditiously.</description>
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