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    <title>2025 (8) TMI 1456 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed petition in part, set aside the appellate authority&#039;s order and remanded the matter for fresh adjudication on merits of the excess zero-rated export refund for FY 2020-21, noting the petitioner now possesses export documentation that may alter the basis for recomputation under Section 73. The court directed the petitioner&#039;s banker to retain a fixed deposit of Rs. 35,39,360 as security pending the appeal outcome and ordered the appellate authority to decide the appeal afresh in light of the disclosure; petition disposed.</description>
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      <description>HC allowed petition in part, set aside the appellate authority&#039;s order and remanded the matter for fresh adjudication on merits of the excess zero-rated export refund for FY 2020-21, noting the petitioner now possesses export documentation that may alter the basis for recomputation under Section 73. The court directed the petitioner&#039;s banker to retain a fixed deposit of Rs. 35,39,360 as security pending the appeal outcome and ordered the appellate authority to decide the appeal afresh in light of the disclosure; petition disposed.</description>
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