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2024 (2) TMI 172 - CALCUTTA HIGH COURTRefund of excess amount recovered by way of debiting the bank account of the petitioners - whether the petitioners would be liable to pay interest as demanded by the authorities vide the rectified order of demand? - HELD THAT:- Since it does not appear from the record that any decision has been communicated to the petitioners on their prayer for installment, this court is of the considered view that the appellate authority should be directed to consider as to whether the petitioners were entitled to ITC reversal by installments and decide the same by passing a reasoned order and thereafter decide as to whether the rectified demand dated 6th July, 2022 can be sustained by assigning reasons. This court is of the considered view that the appellate authority should be directed to decide the appeal on merits - the order of the appellate authority dated 21st June, 2023 is set aside - Petition disposed off.
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