2016 (1) TMI 1139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1. Heard. This Appeal relates to Assessment Year 1999-2000. 2. After hearing the parties, we find that it is a common ground before us that only question of law, which arises in the present appeal as a substantial question of law is as under :( i) Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that the refund of amounts made to the ....