Assessing Officer's Terminal Excise Duty Refund Order Revised u/s 263 for Lack of Inquiry, Protecting Revenue Interests.

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....Revision u/s 263 - the claim of the assessee for the Terminal Excise Duty Refund in the present case was accepted by the Assessing Officer without making any inquiry whatsoever and such lack of inquiry made his order passed under section 143(3) on this issue erroneous as well as prejudicial to the interest of the Revenue.....