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2006 (12) TMI 475 - ALLAHABAD HIGH COURTExtract: ........ 2,20,399.68 was not refundable to the applicant in view of section 29(2) of the Act. It is only refundable to RFC under section 29(3) of the Act. Thus, the Tribunal has rightly upheld the order of the assessing authority refusing to allow the refund of Rs. 2,20,399.68 to the applicant. In the result, revision fails and is, accordingly, dismissed.
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