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2013 (12) TMI 535 - AT - Income TaxDeduction u/s 80IB – Excise Duty Refund – Held that:- Following Shree Balaji Alloys v. CIT and Another [2011 (1) TMI 394 - Jammu and Kashmir High Court] - The Excise Duty refund is to be treated as 'capital receipt' and is not liable to be taxed – Decided against Revenue.
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