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    <description>Interest on the amount of refund interest already allowed under section 244(1) was considered in light of CIT v. Narendra Doshi, because the appellate order had not recorded a finding on the specific claim. The earlier section 154 application had been rejected, but the claim required fresh examination on the stated legal position. The matter was therefore remanded to the Assessing Officer for reconsideration after giving the assessee an opportunity of being heard.</description>
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      <description>Interest on the amount of refund interest already allowed under section 244(1) was considered in light of CIT v. Narendra Doshi, because the appellate order had not recorded a finding on the specific claim. The earlier section 154 application had been rejected, but the claim required fresh examination on the stated legal position. The matter was therefore remanded to the Assessing Officer for reconsideration after giving the assessee an opportunity of being heard.</description>
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