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2023 (9) TMI 504 - ORISSA HIGH COURTRefund claim - according to petitioner, determination has been made erroneously and unreasonably and as such the revenue authorities have no expertise to determinate the proportion of cement used for production of fly ash brick, other than relying on the recommendation made by the DIC - HELD THAT:- Since this matter requires consideration, issue notice to the opposite parties. As an interim measure, the opposite parties are directed to refund the admitted amount as has been calculated to the tune of Rs. 1,71,824.20, without prejudice to the rights and contentions made in the writ petition, which is to be decided after giving opportunity of hearing to the opposite parties.
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