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2000 (1) TMI 8 - HC - Income TaxExtract: .......apex court. Therefore, it can be said that the Tribunal was not right in holding that the excise duty refund was not assessable under section 41(1) of the Income-tax Act. While giving effect to this order, the Tribunal may consider the factual position as raised by learned counsel for the assessee and pass appropriate orders in accordance with law.
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