2018 (11) TMI 1967

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..... dated 23-8-2007 - case of Revenue is that in view of the circular as well as provisions of law, the assessee cannot be permitted to reverse the entries and in fact should have applied for refund of the amount due to him - as decided by HC [ 2018 (1) TMI 994 - RAJASTHAN HIGH COURT] there is no error committed by the Tribunal while holding that the amount which has already been paid in cash to satis .....

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