An important query

A Company received 1000 euros from his parent company in the year 2009.The exchange rate at which the company recieved the money (suppose) was Rs 50.00 from bank.The company after finding the discrepency in the exchage rate asked the bank to pay the differential amou

nt .In the year 2009 the bank said the difference in the exchange rate was due to various charges for which the rate doesnt match with the rate provided by RBI.In the year 2010 the bank after an investigation was satisfied that there was a discrepency paid the differential amount which amounted to 27,50.0000.The auditor booked the amount received as income as they felt that the money which was returned is the amount which the bank has deducted wrongly as bank charges.

                  My question is whether this amount is a capital receipt & is not taxable ? My query arises on my view that in the year when we will return the money the exchnge difference will be considered to be a capital loss & not a business loss & no deduction will be given if we have to pay more.