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<h1>Board Urges Timely Estate Duty Refunds: Orders Must Be Processed Within Three Months to Avoid Hardship.</h1> The Board has expressed concern over delays in issuing refunds by the Assistant Controllers of Estate Duty, which have been reported to occur long after the relevant orders are passed. Such delays cause undue hardship to the accountable individuals, especially since the Estate Duty Act does not provide for interest on delayed refunds. The Board instructs that refunds should be processed promptly and must be issued within three months from the date of the order that necessitates the refund.