2022 (5) TMI 456

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....Roy, Sr. Standing Counsel. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition is directed against the order dated 30.09.2021, passed by the Appellate Authority. 2. Counsel for the petitioner says that the Appellate Authority has simply cut, copied and pasted the order of the adjudicating authority. 3. The record shows that the petitioner had claimed a refund am....