In the result, the appeal of the assessee is partly allowed
Bench: Shri George George K. & Ms. Padmavathy S
section 92B. 13.13 In so far as the question of rate of interest is concerned, we find that this issue is no more res integra in view of the judgment of the Hon'ble jurisdictional High Court in the case of Cotton Naturals (I) (P.) Ltd. (supra), in which it has been held that it is the currency in which