That is for the reason that refund of tax and fascination thereon is payable only when tax is paid out in surplus of what's chargeable under the Act for a certain assessment year. So, if admittedly there was tax payable with the assessment 12 months 1994-1995 (from the Inventory https://andersonwjuab.blogvivi.com/36804405/getting-my-find-someone-to-do-case-study-to-work