Court dismisses VAT refund appeal as inadmissible due to lack of prior objection rights under tax law.

The court declared the taxpayer's appeal inadmissible regarding the administrative authority's refusal to grant a VAT refund. The taxpayer had previously filed a request for refund, which the lower authority treated as an objection and rejected for being untimely, thereby precluding further review. The court held that since the statutory right to file a formal objection had already been exercised and rejected, no new legal remedy existed for the taxpayer to pursue the refund claim.