Interest on refunds u/s 244A - whether the assessee was responsible for the delay? - after the...

Interest on refunds u/s 244A - whether the assessee was responsible for the delay? - after the petitioner requested the respondents to enable the petitioner to provide the SWIFT code and IBAN, the delay in processing the refund cannot be attributed to the petitioner. - If the delay is not attributable to the assessee, Section 244A provides for refund at the rate of ½% per month or 6% per annum. - HC .....

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