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    <title>1994 (9) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>A refund rejection order treated as appealable was held to provide an effective statutory appellate remedy, so the writ court declined to continue the matter under Article 226. The court noted that entitlement to the refund and the disputed amount could be examined in the appeal process, making it unnecessary to reopen the earlier judgment dismissing the writ appeal. On that basis, the review was found not maintainable on merits and was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44203</link>
      <description>A refund rejection order treated as appealable was held to provide an effective statutory appellate remedy, so the writ court declined to continue the matter under Article 226. The court noted that entitlement to the refund and the disputed amount could be examined in the appeal process, making it unnecessary to reopen the earlier judgment dismissing the writ appeal. On that basis, the review was found not maintainable on merits and was rejected.</description>
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