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2011 (12) TMI 589 - AT - Income TaxExtract: .......sdictional High Court, we confirm the orders of the Ld. CIT(A) in holding that the Excise Duty refund is to be treated as ‘capital receipt’ in the hands of the assessee and not liable to be taxed. 9. In the result, all the thirty seven appeals filed by the Revenue are dismissed. Order pronounced in the open court on 13th December, 2011.
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