Court Orders Review of Refund Claim Due to Address Discrepancy in e-BRCs/FIRCs Between Kolkata Office and Bangalore Unit.

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....Rejection of refund claim - refund claim on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata, whereas exports done from Bangalore unit - The second respondent must not only be directed to consider continuation of the proceedings in the light of these submissions but also to decide within a certain time frame lest the petitioner is forced into a loop of litigation. - HC....