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    <title>2018 (8) TMI 1123 - MADRAS HIGH COURT</title>
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    <description>Additional composition fee demanded for extending time to fulfil export obligation was found unsustainable where the petitioner had already paid the fee and the extension application had remained pending. The Court held that the respondent could not, after acting on the earlier extension order, impose a fresh and substantially enhanced demand by recomputing the fee, as the impugned demand was without jurisdiction and illegal. The respondent was bound to give effect to the payments already made without insisting on any further amount. Extension of time was directed prospectively from the date of the fresh order for six months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365651</link>
      <description>Additional composition fee demanded for extending time to fulfil export obligation was found unsustainable where the petitioner had already paid the fee and the extension application had remained pending. The Court held that the respondent could not, after acting on the earlier extension order, impose a fresh and substantially enhanced demand by recomputing the fee, as the impugned demand was without jurisdiction and illegal. The respondent was bound to give effect to the payments already made without insisting on any further amount. Extension of time was directed prospectively from the date of the fresh order for six months.</description>
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