https://www.taxtmi.com/caselaws?id=42472 The appellate authority had not finally adjudicated the refund claim or granted refund on merits; it had only directed collection of original records and further examination of whether a refund case existed. Any observation that the petitioner's deposition might be accepted did not amount to a favourable determination. Because the refund dispute remained unsettled and no final order had been made, the writ petition was premature and not maintainable at that stage. en-us Thu, 21 Jul 1988 00:00:00 +0530 Fri, 11 Jun 2010 14:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42472 The appellate authority had not finally adjudicated the refund claim or granted refund on merits; it had only directed collection of original records and further examination of whether a refund case existed. Any observation that the petitioner's deposition might be accepted did not amount to a favourable determination. Because the refund dispute remained unsettled and no final order had been made, the writ petition was premature and not maintainable at that stage. Case-Laws Customs Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42472