2023 (3) TMI 1444

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....pan Bhanja. ORDER 1. Heard learned Advocates appearing for the parties. 2. Petitioner has filed this writ petition challenging the impugned order dated 25th July, 2022, rejecting the application of the petitioner for refund which is an appellable order. 3. This Court is constrained to record that Mr. Choraria, learned advocate appearing for the petitioner has made misrepresentation and incorre....