2009 (2) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - At the time of admission, following substantial 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 ....