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2023 (11) TMI 1112 - CALCUTTA HIGH COURTRefund of unutilized Input Tax Credit (ITC) - zero-rated supply - Clubbing of invoices - HELD THAT:- Admittedly the refund claim was for an aggregate amount of Rs. 10,09,000/-. The refund has been allowed only for Rs. 6,86,121/-. There has also been deduction on account of an invoice being no. EXP/2021-22/005 for Rs. 4,76,626/- - In such view of the matter the Appellate Authority in clubbing the refund claim of the petitioner with the invoice no. EXP/2021-22/005 dated 28 February, 2022 and in passing the impugned order has acted contrary to law. The clubbing or taking into account of this particular bill was without authority of law. Even if a portion of the claim was rejected, the simultaneous recovery was impermissible. The portion of the order whereby Output Tax Invoice no. EXP/2021- 22/005 for Rs. 4,67,626/- has been denied and simultaneously recovered and/or adjusted is set aside - matter is remanded back to the Appellate Authority to consider the claim only in respect of the aforesaid amount of Rs. 4,76,626/- in accordance with law and positively within a period of eight weeks from the date of communication of this order. Petition allowed by way of remand.
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