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2016 (6) TMI 1179 - AT - CustomsRefund claim - jurisdiction - whether in the absence of impugning the original order of assessment by preferring a statutory appeal which was available, should this court, ought to exercise its extra-ordinary jurisdiction? - Held that: - The Petitioners though had statutory remedy of an appeal against the order of assessment, did not invoke that remedy, but instead directly filed the applications for refund - While dismissing the Petition, the Court noted that where the party feels aggrieved by an order of the authority and has adequate alternative remedy which it may resort to and if it does not avail of that remedy, the High Court will require a strong case to be made for entertaining the petition in its writ jurisdiction. This court in Wasp Pump Private Limited v. Union of India, [2008 (1) TMI 22 - HIGH COURT, BOMBAY], in a case where the Petitioner did not avail of the alternative remedy, but had alleged violation of the principles of natural justice and fair play, entertained the writ petition in spite of alternative remedy being available. Appeal dismissed - decided against appellant.
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