Dec 1 (Reuters) - ELL Environmental Holdings Ltd 1395.HK :
* Group received a letter from the state tax bureau of Rugao City
* Indirect wholly owned subsidiary, is entitled to a tax refund of approximately RMB8.1 million
* Tax refund is expected to be fully recognized as "other income" for the year ending 31 December 2015
* Refund to have a significant positive effect on the company's financial results for the year ending 31 December 2015.
* Source text for Eikon ID:nHKS48JJrY
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