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2018 (3) TMI 1857

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....Respondent. ORDER After hearing both sides, I find that the appellant has merged with another Company in terms of Hon'ble Bombay High Court order. They applied for transfer of the amount lying unutilised in their PLA account. This request of the appellant was not entertained by the departmental officers and no order was passed on the said request. 2. Subsequently, appellant applied for ref....