Court Denies Appeal for Interest on Tax Refund Due to Delay; No Provisions in Section 244A Provide Compensation.

Interest on Refund u/s 244A - inordinate delay in grant of refund - in absence of any specific provisions in the Income tax Act, for allowance of interest on refund or compensation for the delayed period of refund of interest, we are constrained to hold that the appeal of the assessee cannot be allowed. .....

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