Duty draw back couldn't be treated as business income if it was being part of equipment cost

IT: Where assessee in respect of materials purchased paid excise duty to vendors in relevant assessment year 2009-10 and its project was not in operation during said year and it lodged a claim for refund of excise duty with Director General of Foreign Trade as deemed export benefits, since amount of excise duty related to cost of acquisition of capital assets/project, refund of excise duty would ultimately reduce cost of project and could not be treated as business income