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2020 (12) TMI 1046
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....respondent Nos.2 and 3. Petitioner by way of present petition seeks following directions: "(i) It is respectfully submitted to the Hon'ble Court may be pleased to direct the respondent no.2 and 3 to consider the claim of petitioner Firm who submits their claim for granting the adjustment and credit of Excise duty for the stock which was available on the date when the GST was made applicable....