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    <title>2025 (5) TMI 1760 - CALCUTTA HIGH COURT</title>
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    <description>The HC allowed the assessee&#039;s appeal seeking refund of tax paid under RCM. The Tribunal had incorrectly denied the refund due to an error in extracting a relevant portion from OSI Systems Pvt. Ltd. case, where the word &quot;no&quot; was omitted. The HC found that with proper extraction, the OSI Systems precedent fully applied to the assessee&#039;s identical factual situation. The HC set aside the Tribunal&#039;s order, answered substantial questions of law in favor of the assessee, and directed the Adjudicating authority to grant refund within 60 days.</description>
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    <pubDate>Wed, 21 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=771488</link>
      <description>The HC allowed the assessee&#039;s appeal seeking refund of tax paid under RCM. The Tribunal had incorrectly denied the refund due to an error in extracting a relevant portion from OSI Systems Pvt. Ltd. case, where the word &quot;no&quot; was omitted. The HC found that with proper extraction, the OSI Systems precedent fully applied to the assessee&#039;s identical factual situation. The HC set aside the Tribunal&#039;s order, answered substantial questions of law in favor of the assessee, and directed the Adjudicating authority to grant refund within 60 days.</description>
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