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2019 (10) TMI 1566 - KERALA HIGH COURTRefund of service tax rejected - whether the application for refund preferred by the petitioner was within time as contemplated under the statutory provisions - HELD THAT:- Ext.P4 order rejecting the claim of the petitioner for refund on the ground of limitation is one that does not suffer from any jurisdictional error or violation of the rules of natural justice, so as to warrant an interference with the same in these proceedings under Article 226 of the Constitution of India. This is more so because against Ext.P4 order, the petitioner has an effective alternative remedy by way of an appeal before the Appellate Authority under the Act, where factual aspects regarding the date from which the period of limitation has to be computed, can be gone into as also the question as regards applicability of the decisions of the Supreme Court/High Court to the facts of the petitioner's case. Accordingly, without prejudice to the right of the petitioner to move the Appellate Authority, the writ petition, in its challenge against Ext.P4 order, is dismissed.
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