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2008 (2) TMI 323 - HC - Income TaxWhether on the facts and circumstances of the case Hon’ble ITAT was correct on holding that assessee’s claim for the Excise Duty paid in advance, which has not actually become payable, is correct – similar question of law raised by revenue against the decision in the case of Raj & Sen Deeps Ltd., Ludhiana vs. A. C.I.T. [2008 -TMI - 31178 - PUNJAB AND HARYANA HIGH COURT] has been answered against the revenue by the HC – hence revenue appeal is dismissed in instant case
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