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    <title>Revenue Must Pay Interest on Refunds Three Months After Application, Not From Refund Order Date, per Section 11BB.</title>
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    <description>Interest on Refund - liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. .... - SC</description>
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