TMI Blog2023 (7) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This matter is taken up by hybrid mode. 2. Heard Mr. Jagamohan Pattnaik, learned counsel for the petitioner and Mr. R. Chimanka, learned Senior Standing Counsel, GST Central Excise and Customs. 3. The petitioner has filed this writ petition seeking to quash the order dated 21.03.2023 passed by the authority under Annexure-7, and to issue direction to the opposite parties to refund Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court finds that the petitioner is seeking to quash the order dated 21.03.2023 passed by the authority under Annexure-7, which is appealable one and, as such, instead of preferring appeal, the petitioner has approached this Court by filing the present writ petition, which is not maintainable. So far as refund of Rs. 24,32,767/- is concerned, without making appropriate application before the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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