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    <title>1988 (9) TMI 55 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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    <description>A writ challenge to rejection of a refund claim as premature was treated as unwarranted because the impugned order was appealable to the Collector (Appeals), making the statutory appellate remedy equally efficacious. The court therefore declined to bypass the prescribed remedy through writ jurisdiction. To prevent prejudice, it directed that if the appeal was filed by the stipulated date, no limitation objection would be raised.</description>
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      <description>A writ challenge to rejection of a refund claim as premature was treated as unwarranted because the impugned order was appealable to the Collector (Appeals), making the statutory appellate remedy equally efficacious. The court therefore declined to bypass the prescribed remedy through writ jurisdiction. To prevent prejudice, it directed that if the appeal was filed by the stipulated date, no limitation objection would be raised.</description>
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