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    <description>The Tribunal allowed the appeal, granting the assessee simple interest on the excess tax paid, including self-assessment tax, from the date of the rectification application to the date of the refund. The claim for interest on interest was denied. The judgment emphasized the principle of compensating taxpayers for the wrongful retention of their money by the government.</description>
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      <description>The Tribunal allowed the appeal, granting the assessee simple interest on the excess tax paid, including self-assessment tax, from the date of the rectification application to the date of the refund. The claim for interest on interest was denied. The judgment emphasized the principle of compensating taxpayers for the wrongful retention of their money by the government.</description>
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