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2017 (8) TMI 1090 - HC - Central ExciseNon-speaking order - According to the petitioner, the application was complete in all respects and if it was not so, the respondents were duty bound to return the same within 48 hours of filing such application. Admittedly, this having not been done, the petitioner would state that the application for refund was complete in all respects - Entitlement of interest - delayed payment of refund - Held that: - it is too early a stage for this Court to apply these decisions since the factual matrix is yet to be verified which exercise obviously cannot be done in a writ petition especially when the petitioner has an effective alternate remedy by way of an appeal. Therefore, this Court is inclined to direct the petitioner to file an appeal as against the impugned order as the appellate authority has jurisdiction to call for the original files, verify the date of application, whether the application was complete in all respects and if it was not so, why it was not returned within 48 hours, whether the petitioner had sought for time to produce the original challans, whether the original challans were produced along with the application for refund or was it submitted only on 09.09.2014, what was the stage of the matter before the Hon'ble Supreme Court between the date of the Tribunal's order, ie. 04.06.2009 and the judgment of the Hon'ble Supreme Court on 11.03.2014 etc. The writ petition is disposed of directing the petitioner to present an appeal before the Commissioner of Central Excise (Appeals), Chennai.
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