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    <title>2023 (7) TMI 1544 - ORISSA HIGH COURT</title>
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    <description>The writ petition was not maintainable because the impugned order was appealable, yet the petitioner bypassed the appellate remedy and sought quashing directly under writ jurisdiction. The court also held that the refund claim for excess service tax was premature since no proper refund application had been made before the competent forum. On these grounds, the petition was disposed of without examining the merits of the challenge or the refund demand.</description>
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      <description>The writ petition was not maintainable because the impugned order was appealable, yet the petitioner bypassed the appellate remedy and sought quashing directly under writ jurisdiction. The court also held that the refund claim for excess service tax was premature since no proper refund application had been made before the competent forum. On these grounds, the petition was disposed of without examining the merits of the challenge or the refund demand.</description>
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