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    <title>A roguish leeway of undue enrichment - Levy of Interest u/s 234B when refund is pending / delayed</title>
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    <description>Assessing Officers are withholding refunds in assessment orders under section 143(3) and adjusting the entire admissible refund as set off against alleged liability under Section 234B, resulting in interest charges where applicability is doubtful; taxpayers are advised to seek rectification for mistakes apparent on record while policy-level review and departmental feedback are urged to prevent such withholding and wrongful adjustments.</description>
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      <description>Assessing Officers are withholding refunds in assessment orders under section 143(3) and adjusting the entire admissible refund as set off against alleged liability under Section 234B, resulting in interest charges where applicability is doubtful; taxpayers are advised to seek rectification for mistakes apparent on record while policy-level review and departmental feedback are urged to prevent such withholding and wrongful adjustments.</description>
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