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    <title>2023 (3) TMI 582 - CALCUTTA HIGH COURT</title>
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    <description>The Court allowed the condonation of delay in filing the appeal, considering reasons provided by the appellant. The Court permitted a partial refund in a writ petition related to an unauthorized recovery, citing relevant decisions and circulars. However, the Court ruled that refund matters should be addressed before the Tribunal, not through a writ petition, setting aside the writ Court&#039;s order and dismissing the petition. The parties were directed to seek relief through the Tribunal, ensuring all issues would be considered in that forum.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435196</link>
      <description>The Court allowed the condonation of delay in filing the appeal, considering reasons provided by the appellant. The Court permitted a partial refund in a writ petition related to an unauthorized recovery, citing relevant decisions and circulars. However, the Court ruled that refund matters should be addressed before the Tribunal, not through a writ petition, setting aside the writ Court&#039;s order and dismissing the petition. The parties were directed to seek relief through the Tribunal, ensuring all issues would be considered in that forum.</description>
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