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2003 (8) TMI 512 - WEST BENGAL TAXATION TRIBUNALExtract: .......tion 46A and shall be referred within four weeks from the date of the order, to the appropriate authority for its final disposal on merits. If no such application is pending a fresh application may be filed, if advised, in accordance with law claiming refund. 12.. The application is, thus disposed without costs. Application disposed of accordingly.
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