Excise Duty Refund as Self Cenvat Credit is a Capital Receipt, Not Taxable; Section 80IB Deductions Irrelevant.

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....Addition as Excise duty refund (Self Cenvat Credit) - it is capital receipt - the entire receipt itself cannot be treated as part of taxable receipt and the entire question of allowing and disallowing the deduction u/s.80IB becomes purely academic.....