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2016 (6) TMI 982 - HC - Income TaxDeduction u/s 43B - non payment of excise duty in cash - adjustment of refund from Central Excise and Customs - Held that:- Department had adjusted the refund claim of the assessee of ₹ 3.71 crores towards its excise duty liability. That being the position, it cannot be said that excise duty of ₹ 3.71 crores was not actually paid over. The claim would not be hit by section 43B of the Act. - Decided against revenue
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