2023 (11) TMI 771

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....Respondent : Mr. M. P. Sharma with Ms. Mamta Omle. P.C.: 1. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:- "a. To issue Writ of Certiorari or any other appropriate Writ, Order or Direction quashing the Refund Rejection Order No. MC/DIV-VI/RFD-06/AC/BHUMIKA/77/2022-23 dated 03.02.2023 passed by the Respondent herein....

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....ivision VI, Mumbai Central Commissionerate is correct in law, in passing the impugned order dated 03 February, 2023 rejecting the refund application as filed by the petitioner. 3. We note that the show cause notice was issued on 18 January, 2023 calling upon the petitioner to show cause as to why the petitioner's refund application be not rejected on the grounds as set out in the show cause notic....

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....any of the contentions as urged by the petitioner, as also without considering the documents which were placed on record of the Assistant Commissioner. 5. Learned counsel for the revenue, considering the contentions as urged on behalf of the petitioner, fairly accepting that the impugned order fails to consider materials, makes a statement that the respondents be permitted to withdraw the impugne....