2009 (2) TMI 78

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....tantial question of law was formulated by the High Court: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal has substantially erred in law in directing to delete the disallowance of Rs.2,63,658/- in respect of interest payment on excise duty refund on the ground that the same does not fall within the purview of Section 43-B of the Act?" With a further ....