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    <title>2026 (7) TMI 985 - DELHI HIGH COURT</title>
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    <description>A writ challenge to rejection of a consequential GST refund should ordinarily proceed through the statutory appeal where the rejection independently examines the claim on legally permissible grounds. The earlier appellate order set aside the prior rejection on specified grounds but did not mandate unconditional refund release or bar fresh examination. The subsequent order gave reasons on turnover reconciliation and refund computation; its legality and the appellate order&#039;s scope could be fully assessed in an appeal under the CGST Act. As the rejection was not shown to be without jurisdiction, the statutory appellate remedy applies.</description>
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