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LARSEN AND TOUBRO LTD Versus UNION OF INDIA

2015 (11) TMI 1514 - GUJARAT HIGH COURT

Refund claim rejected - commissioner has kept the appeal in “call book” - Held that:- Commissioner has kept the hearing of the appeal in abeyance sine die. This is presumably because the Department's appeal against the judgment of the Tribunal, which .....

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of the Tribunal, benefit thereof must flow in favour of the assessee who has succeeded. The action of the Commissioner in keeping the appeal against the order of the adjudicating authority refusing to grant refund would be an indirect attempt to den .....

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l withdraw the appeal from the Call Book and dispose of the same as directed. The petition is disposed of with these directions. - SPECIAL CIVIL APPLICATION NO. 18110 of 2015 - Dated:- 26-11-2015 - MR. AKIL KURESHI and MR. MOHINDER PAL, JJ. M/S TRIVE .....

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ating authority however rejected the refund claims, against which the petitioner has preferred appeal before the appellate Commissioner. Having heard learned Counsel for the parties, we expect the appellate Commissioner to decide such appeal latest b .....

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