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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest on tax refunds: entitlement to simple monthly interest and additional annual interest where applicable</h1> Refunds of tax carry entitlement to simple monthly interest with commencement dates determined by the source of tax and by whether the return was filed within the due date; similar rules apply to refunds following application or section 140A payments, subject to a threshold exception. An additional annual interest applies to refunds arising from specified appellate or rectification orders for the post-time-limit period, excluding periods when proceedings are pending or refunds are withheld. Deductor refund claims attract monthly interest from claim or payment date. Periods of delay attributable to the assessee/deductor are excluded and Commissioner decisions on exclusions are final. Interest is adjusted where assessments change refundable amounts and excess interest is recoverable by demand.

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