https://www.taxtmi.com/acts?id=6419 Where an appellate or other order results in a refund becoming due, the Assessing Officer must refund the amount without a claim, subject to provisos when assessments are set aside or annulled. The Assessing Officer may withhold refunds with prior approval if refunding would adversely affect revenue while appeals or other proceedings are pending. The Central Government must pay interest on delayed refunds at statutory rates, with special interest rules for amounts found excessive on appeal, exclusions for assessee attributable delay, adjustment where subsequent orders alter the refundable amount, and power to set off refunds against outstanding tax liabilities after written intimation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Sep 2012 12:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6419 Where an appellate or other order results in a refund becoming due, the Assessing Officer must refund the amount without a claim, subject to provisos when assessments are set aside or annulled. The Assessing Officer may withhold refunds with prior approval if refunding would adversely affect revenue while appeals or other proceedings are pending. The Central Government must pay interest on delayed refunds at statutory rates, with special interest rules for amounts found excessive on appeal, exclusions for assessee attributable delay, adjustment where subsequent orders alter the refundable amount, and power to set off refunds against outstanding tax liabilities after written intimation. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6419