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2024 (2) TMI 935 - CALCUTTA HIGH COURTRejection of refund claim - remand order passed with specific direction upon the Adjudicating Authority to consider the petitioner’s application and pass a speaking order - remand order passed by the higher authority by clearly defying and in violation of the order of the higher Appellate Authority which was binding upon the Adjudicating Authority being a subordinate to the Appellate Authority. HELD THAT:- Learned Advocates appearing for the respondents are not in a position to defend such conduct of the respondents/Adjudicating Authority. The impugned order dated 21st February, 2022, is set aside and the matter is remanded back to the Adjudicating Authority concerned to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the petitioner or its authorised representative, within a period of four weeks from the date of communication of this order - Petition disposed off.
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