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    <title>2025 (12) TMI 1600 - CALCUTTA HIGH COURT</title>
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    <description>The dominant issue was whether the appellate authority&#039;s order rejecting the petitioner&#039;s appeal against denial of a refund could stand when the State conceded, on instructions, that the petitioner was in effect entitled to refund. Based on this concession and the absence of any remaining live dispute, the HC held that no further adjudication was required and set aside the impugned appellate order. The HC directed the respondents to verify the relevant records and grant refund of the amount found lawfully due to the petitioner.</description>
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      <description>The dominant issue was whether the appellate authority&#039;s order rejecting the petitioner&#039;s appeal against denial of a refund could stand when the State conceded, on instructions, that the petitioner was in effect entitled to refund. Based on this concession and the absence of any remaining live dispute, the HC held that no further adjudication was required and set aside the impugned appellate order. The HC directed the respondents to verify the relevant records and grant refund of the amount found lawfully due to the petitioner.</description>
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