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<h1>Tribunal rules interest on delayed refund payable from date of rectification, not filing.</h1> The appeal was dismissed as the Tribunal held that interest on delayed refund is payable from the date of rectification of a defective application, not ... Denial of interest on delayed refund - As per appellant refund is admissible from the date of filing and not from the date of rectification of defective application - Held that: - The date when defective application is rectified and a proper application comes to record, that date is relevant date for arise of refund with, interest in case refund is delayed. Therefore Revenue is correct. Appeal of the assessee is dismissed. The appeal was against denial of interest on delayed refund from the date of filing of application. The Tribunal agreed with Revenue that interest is payable from the date of rectification of defective application, not from the date of filing. The appeal was dismissed as no legal infirmity was found in the order of the first appellate authority.
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