TMI Blog2017 (8) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - The Court finds that all the grounds concerning the rejection of the Petitioner’s claim for refund by the ACST and Commissioner (Appeals) can well be urged before the CESTAT. At the same time, the apprehension expressed by learned counsel for the Petitioner as noted hereinbefore cannot be stated to be wholly unfounded - this Court, while declining the present writ petition challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x which, according to the Petitioner, is not payable at all by it in the first place. The Petitioner has been pursuing the claim for refund for the last eight years. 2. Earlier, the matter travelled up to this Court by way of the Petitioner s Appeal No. CEAC 100/2014 in which this Court passed the order dated 18th November 2014, permitting the Petitioner to again file an application for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, states that the Petitioner has approached this Court directly thereafter since, according to the Petitioner, neither the ACST in the order dated 28th November 2016, nor the Commissioner (Appeals-I) in the order dated 9th June 2017, has actually dealt with in the points urged by the Petitioner, including the case law cited by it. Therefore he contends that both the said orders are violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not piece-meal. 6. The Court finds that all the above grounds concerning the rejection of the Petitioner s claim for refund by the ACST and Commissioner (Appeals) can well be urged before the CESTAT. At the same time, the apprehension expressed by learned counsel for the Petitioner as noted hereinbefore cannot be stated to be wholly unfounded. 7. Accordingly this Court, while declining t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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