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    <title>2019 (9) TMI 955 - BOMBAY HIGH COURT</title>
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    <description>A writ challenge to rejection of refund was held not maintainable where the dispute turned on contested facts about whether original documents were filed and whether they were misplaced by the department. Because resolution required factual enquiry into the nature and submission of the documents, the matter was not suitable for writ jurisdiction. The impugned order was also appealable under Section 35, so the petitioner was required to pursue the statutory appellate remedy rather than bypass it through writ proceedings.</description>
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      <description>A writ challenge to rejection of refund was held not maintainable where the dispute turned on contested facts about whether original documents were filed and whether they were misplaced by the department. Because resolution required factual enquiry into the nature and submission of the documents, the matter was not suitable for writ jurisdiction. The impugned order was also appealable under Section 35, so the petitioner was required to pursue the statutory appellate remedy rather than bypass it through writ proceedings.</description>
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