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1980 (2) TMI 89 - HC - Central ExciseExtract: .......r Article 226 of the Constitution. In our opinion, the provision for refund cannot be regarded as an alternative remedy. In these circumstances, the Writ petition was quite maintainable. No other point has been argued in this appeal on behalf of either party. 14. For the reasons aforesaid, we dismiss the appeal but there will be no order for costs.
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