Taxability u/s 41 of refunds of Excise.

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..... The committee was also supplied with information in respect of cases where refund of Excise Duty amounting to Rs.50,000 and above was allowed during the three years ending 31st March 1980. Though the Central Board of Excise and customs have issued Instructions to its field formations asking them to report invariably such refunds to the I.T.Department it may happen that all such refunds are not rep .....

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