2021 (2) TMI 1364

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..... has to first hold that the refund application made by the petitioner is maintainable otherwise the appeal will not lie. HELD THAT:- Let affidavit-in-opposition be filed within a period of four weeks; reply, if any within a period of two weeks thereafter. - Honourable Mr. Justice Arindam Mukherjee, J For the Appellant : Mr. Arijit Chakrabarti, Mr. Nilotpal Chowdhury And Mr. Prabir Bera .....

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