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1962 (8) TMI 104 - BOMBAY HIGH COURTExtract: ....... above, in our opinion, the Tribunal was right in holding that the application for refund made by the applicant on or about 5th January, 1953, was barred by reason of the provisions of section 44C of the Act. We, therefore, answer the question referred to us in the affirmative. The assessee shall pay the costs of the department. No order on motion.
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