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2016 (4) TMI 1027 - HC - Central ExciseTerritorial jurisdiction to entertain the petition - Seeking direction for refund of central excise duty - Petitioner purchased coal from respondent No.5 and being a SEZ Unit, claimed exemption from payment of excise duty on such coal - Held that:- whatever be the ground for challenging the adjudicating authority and appellate order, the fact remains that both the Excise Authorities are situated at Orissa. Further appeal against the order of the Appellate Commissioner would be competent before the jurisdictional CESTAT. Any further proceedings would, therefore necessarily lie before the High Court at Orissa. Merely because in the case of Messrs Anita Exports & anr vs. Union of India and ors [2014 (12) TMI 361 - GUJARAT HIGH COURT] export, this Court has given its expression on interpretation of statutory provisions which may be applicable in the present case would not permit us to examine the orders of the Excise Authorities situated at Orissa. Quite apart from that, therefore, the question of alternative remedy being available before the concerned CESTAT, on the question of territorial jurisdiction, we are not inclined to entertain this petition. - Petition disposed of
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