2020 (3) TMI 1086

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....d Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for respondent Nos. 2, 7, 8 & 9. The matter pertains to refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner in terms of Section 140 of Central Goods ....