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2021 (2) TMI 1364 - CALCUTTA HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - petitioner says that in order to send the petitioner before Tribunal, the writ court 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.
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