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Customs DutyArticle·23 February 2026

Alternate Remedial Mechanism

By JustIDT

Executive Summary

In this position by J the App, the controversy did not revolve around eligibility to refund itself, but rather around the consequential statutory entitlement to interest on delayed refund. The case therefore raised a procedural but significant question: whether the High Court ought to entertain a writ petition when a statutory appellate remedy before the GST Appellate Tribunal was available, albeit in a transitional phase of functionality.

Introduction to the Case

The writ petition, W.P.(T) No. 104 of 2026, was instituted by M/s. CJ Darcl Logistics Lim...

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