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2017 (5) TMI 660 - HC - Service TaxMaintainability of appeal - alternative statutory remedy - Whether the CESTAT erred in upholding the denial of refund claimed by the appellant for the period 16.10.1998 to 01.09.1999 in respect of service tax paid by it? - Held that: - It is seen that the Petitioner was before the Supreme Court with its petition under Article 32 of the Constitution, which was a remedy available to the Petitioner and rightly availed by it. Merely because it did not choose to exhaust a statutory remedy which was also available, does not preclude the Appellant from seeking legal redress by filing a writ petition directly in the Supreme Court - the Court answers the above question in the affirmative by holding that the CESTAT erred in upholding the denial of refund claim by the Appellant for the period 16th October, 1998 to 1st September, 1999 in respect of service tax paid by it on the clearing and forwarding services availed by it - refund allowed. - appeal allowed - decided in favor of appellant.
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