https://www.taxtmi.com/caselaws?id=200552 The High Court remanded the case back to the Assessing Officer for fresh decisions on the excise duty rebate/refund claim as an export incentive, interpretation of Section 80HHC post-retrospective amendment, and eligibility of excise duty rebate/refund claim under Section 80IB. The Court directed a reexamination in accordance with the law, considering latest case law and after hearing the assessee, emphasizing the need for a detailed order on both deductions under Section 80HHC and Section 80IB. en-us Tue, 02 May 2017 00:00:00 +0530 Tue, 03 Apr 2018 21:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200552 The High Court remanded the case back to the Assessing Officer for fresh decisions on the excise duty rebate/refund claim as an export incentive, interpretation of Section 80HHC post-retrospective amendment, and eligibility of excise duty rebate/refund claim under Section 80IB. The Court directed a reexamination in accordance with the law, considering latest case law and after hearing the assessee, emphasizing the need for a detailed order on both deductions under Section 80HHC and Section 80IB. Case-Laws Income Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200552