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2010 (1) TMI 15 - MADRAS HIGH COURTSuspension of processing of claim of duty drawback claim - The respondent had kept the said drawback claim in abeyance without processing the same on the grounds that the department had received a letter from the Directorate General of the Central Excise Intelligence (DGCEI), Chennai stating that the petitioner had effected fictitious exports and had fraudulently claimed duty drawback running into crores of rupees – held that - When an appeal remedy is statutorily provided, it is the obligation on the part of the petitioner to prefer such an appeal, before approaching this court. Though the respondent has indicated in his order itself that an appeal would lie against the order impugned, without exhausting the appeal remedy, the petitioner has challenged the impugned proceedings before this court. Therefore, when an alternative remedy is effectively and efficaciously available to the petitioner, it is appropriate for them to exhaust such remedy as provided under the Rules – petition dismissed with direction.
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