2016 (1) TMI 1139

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..... ssment Year 1999-2000. 2. After hearing the parties, we find that it is a common ground before us that only question of law, which arises in the present appeal as a substantial question of law is as under :( i) Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that the refund of amounts made to the NPPA is an amount which is hit by explanation .....

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