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    <title>2023 (3) TMI 1444 - CALCUTTA HIGH COURT</title>
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    <description>A refund rejection order was challenged by writ petition, but the court treated it as an appealable order and held that the existence of a statutory appellate remedy made the writ not maintainable. The refund claim had been rejected on grounds other than limitation, and the petition was viewed as an attempt to bypass the prescribed appeal process. The writ was therefore not entertained and was dismissed for availability of an alternative statutory remedy.</description>
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      <description>A refund rejection order was challenged by writ petition, but the court treated it as an appealable order and held that the existence of a statutory appellate remedy made the writ not maintainable. The refund claim had been rejected on grounds other than limitation, and the petition was viewed as an attempt to bypass the prescribed appeal process. The writ was therefore not entertained and was dismissed for availability of an alternative statutory remedy.</description>
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