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2023 (7) TMI 352 - BOMBAY HIGH COURTRevocation/cancellation of attachment of petitioner's bank account - section 83 of CGST Act - HELD THAT:- If, according to the petitioner, the amount was not payable and/or should not have been demanded and/or that the authority had no jurisdiction to retain such amount, then it is for the authority to take an appropriate decision in that regard, if an application is made for refund of the said amount by the petitioners - It is thus opined that if the petitioners make an application in this regard praying for refund of the amount to the concerned designated officer of the respondent within two weeks from today, let the petitioners be heard on such application and an appropriate order be passed on such application of the petitioners. Application disposed off.
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