https://www.taxtmi.com/caselaws?id=67080 The Tribunal allowed the assessee's appeal, overturning the AAC's dismissal regarding a refund dispute for the assessment year 1978-79. It was determined that interest on excess tax should be included in refund orders under s. 237 of the IT Act, rejecting the Departmental Representative's argument to the contrary. The Tribunal found the appeal competent, directing the ITO to promptly grant the additional refund of Rs. 713 to the assessee, emphasizing the importance of interpreting provisions to ensure rightful refunds to taxpayers. en-us Sat, 22 Sep 1984 00:00:00 +0530 Wed, 09 Mar 2011 10:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67080 The Tribunal allowed the assessee's appeal, overturning the AAC's dismissal regarding a refund dispute for the assessment year 1978-79. It was determined that interest on excess tax should be included in refund orders under s. 237 of the IT Act, rejecting the Departmental Representative's argument to the contrary. The Tribunal found the appeal competent, directing the ITO to promptly grant the additional refund of Rs. 713 to the assessee, emphasizing the importance of interpreting provisions to ensure rightful refunds to taxpayers. Case-Laws Income Tax Sat, 22 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67080