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1997 (1) TMI 98 - HC - Central ExciseExtract: .......n the petitioner s claim for refund and it was patently barred by time as well. It is not necessary in the circumstances of the case to deal with the plea of alternative remedy because that is not a complete bar to the jurisdiction of this Court under Article 226 of the Constitution of India. The writ petition is, accordingly, dismissed with costs.
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