TMI Blog2015 (1) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the matter has been decided by them rightly or wrongly. So, it is an order as defined under Section 86 of the Finance Act, 1994. Therefore, the statement made in paragraph 10 is absolutely incorrect and we hold so without any hesitation. - Alternate remedy available - Decided in against the assessee. - Writ Petition No. 13088 of 2014 - - - Dated:- 28-4-2014 - Kalyan Jyoti Sengupta, C.J. and Sanjay Kumar, J. ORDER This writ petition has been filed for the following reliefs : For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon ble Court may be pleased to pass an order or orders or direction more particularly one in the nature of a writ of mandamus declaring the action of respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile taking note of aforesaid prayer portion of the writ petition, fact narrated in the petition does not appear to have correlation. Gist of the fact appears to be as follows. The petitioner before us paid the service tax amounting to ₹ 9,96,698/- for the assessment years 2006-07 and 2007-08 with protest made by a letter addressed by it. The second respondent authority in his reply stated that the payment cannot be made under protest and asserted that it is the payment deemed to have been made against the liability. When the writ petitioner has approached the appropriate authority claiming refund of the amount and calling upon adjudication that the demand was not made under the law, the second respondent after hearing and recording f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals) under Section 85, may appeal to the Appellate Tribunal against such order within three months of the date of receipt of the order. 6. We find the Commissioner has taken decision undisputedly. The petitioner preferred appeal therefrom to the appellate Commissioner, who is the first appellate authority. We have examined the orders of both the authorities. We are of the view that the matter has been decided by them rightly or wrongly. So, it is an order as defined under Section 86 of the Finance Act, 1994. Therefore, the statement made in paragraph 10 is absolutely incorrect and we hold so without any hesitation. 7. Hence, the writ petition is dismissed on the ground of existence of alternative remedy. Since the matter has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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