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    <title>2005 (8) TMI 310 - ITAT HYDERABAD-B</title>
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    <description>The Tribunal allowed the appeals filed by the assessee, holding that the delay in passing consequential orders entitled the assessee to interest under section 244 on the refundable amount, including interest calculated under section 214. The Tribunal directed the Assessing Officer to grant the interest accordingly, emphasizing the importance of timely refund disbursement and the obligation to compensate for delays in refunding amounts due to the assessee.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee, holding that the delay in passing consequential orders entitled the assessee to interest under section 244 on the refundable amount, including interest calculated under section 214. The Tribunal directed the Assessing Officer to grant the interest accordingly, emphasizing the importance of timely refund disbursement and the obligation to compensate for delays in refunding amounts due to the assessee.</description>
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