Refunds should be issued promptly. - Income Tax - 1216/CBDT

INSTRUCTION NO. 1216/CBDT Dated : November 22, 1978 Instances have been brought to the notice of the Board where the refunds issued by the Assistant Controllers of Estate Duty long after the orders, which resulted in the same, were passed. 2. The matter has been viewed by the Board with great concern. Such action on the part of the Assistant Controllers of Estate Duty causes undue harassment to the accountable person, more so, as under the Estate Duty Act there is no provision for payment of interest on delayed refunds. 3. The Board desire that the refunds should be issued promptly and in any case not beyond the period of 3 months from the date of the order resulting in the same.