https://www.taxtmi.com/caselaws?id=31178 The High Court dismissed the revenue's appeal challenging the disallowance of the assessee's claim for Excise Duty paid in advance. The Assessing Officer initially disallowed the claim, but the Commissioner of Income Tax (Appeals) and the ITAT ruled in favor of the assessee. The High Court upheld this decision, citing previous interpretations and decisions that supported the validity of the advance payment and finding no substantial question of law for further consideration. en-us Mon, 11 Feb 2008 00:00:00 +0530 Fri, 16 Sep 2011 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31178 The High Court dismissed the revenue's appeal challenging the disallowance of the assessee's claim for Excise Duty paid in advance. The Assessing Officer initially disallowed the claim, but the Commissioner of Income Tax (Appeals) and the ITAT ruled in favor of the assessee. The High Court upheld this decision, citing previous interpretations and decisions that supported the validity of the advance payment and finding no substantial question of law for further consideration. Case-Laws Income Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31178