Appealability before Tribunal and refund application maintainability were raised as issues, with the matter set down for further pleadings.

The Calcutta HC noted two issues: whether the impugned order was appealable before the Tribunal, and whether the maintainability of the refund application had to be adjudicated before the writ petition could be sent to the Tribunal. No substantive determination is recorded in the text. Procedurally, the court directed filing of an affidavit-in-opposition within four weeks, a reply within two weeks thereafter, and listing of the matter after eight weeks under the same heading.

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Issues: Whether the impugned order was an appealable order before the Tribunal and whether the maintainability of the refund application required adjudication before the writ petition could be sent to the Tribunal.

Outcome: Affidavit-in-opposition was directed to be filed within four weeks, reply within two weeks thereafter, and the matter was directed to be listed after eight weeks under the same heading.

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