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2023 (6) TMI 937 - CALCUTTA HIGH COURTRefund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - HELD THAT:- The Appellate Authority after considering the petitioner’s case in details, by an order dated 6th March, 2023 rejected the petitioner’s contention and upheld the order of imposition of penalty. The judgment and order in PUSHPA DEVI JAIN VERSUS ASSISTANT COMMISSIONER OF REVENUE, BUREAU OF INVESTIGATION, NORTH BENGAL HEADQUARTERS & ORS. [2023 (3) TMI 1375 - CALCUTTA HIGH COURT] has been delivered subsequent to passing of the order dated 6th March, 2023 by the Appellate Authority. Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon’ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. The petitioner is entitled to apply for refund which shall be considered by the appropriate authority within a period of 21 days from the date on which such application is made and refund be effected, if there are no other legal impediment. Petition disposed off.
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