https://www.taxtmi.com/caselaws?id=61861 The Tribunal upheld the decision of the Assessing Officer and CIT (Appeals) regarding the taxability of the excise duty refund, emphasizing the company's failure to refund the amount to customers despite the undertaking given. The judgment highlighted the importance of legal precedents and the interpretation of relevant tax laws in determining the tax liability of the company. en-us Thu, 15 Dec 1994 00:00:00 +0530 Sat, 15 Jan 2011 16:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61861 The Tribunal upheld the decision of the Assessing Officer and CIT (Appeals) regarding the taxability of the excise duty refund, emphasizing the company's failure to refund the amount to customers despite the undertaking given. The judgment highlighted the importance of legal precedents and the interpretation of relevant tax laws in determining the tax liability of the company. Case-Laws Income Tax Thu, 15 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61861