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2009 (4) TMI 171 - KARNATAKA HIGH COURTWrit petition – alternative remedy - Petitioner has sought for quashing of Annexure-F dated 2-4-2009 and a further direction to restrain the respondents from resorting to recovery for the realisation of the interest part on the rebate amount which the petitioner had claimed earlier and had been granted to him by the original authority, but denied later by the appellate authority. – held that - While it may be true that the revisional authority has not been able to consider the application said to have been filed by the petitioner seeking for stay of recovery etc; I do not find this is a fit matter to entertain the petition of this nature under Article 227 of the Constitution, particularly if the authorities propose to realise the interest part on the rebate, which had been wrongly claimed and utilised by the petitioner. - Be that as it may, in a matter of this nature where no illegality can be attributed to the proposed action of the respondent, it cannot be interfered with. - It is open to the petitioner to move the revisional authority if the revisional authority has been made active on being constituted by the Central Government or even move the higher authorities in the Excise Department, like the Commissioner for seeking relief to stall the recovery during the pendency of the revision petition of the petitioner. – petition dismissed.
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