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    <title>2006 (1) TMI 55 - Supreme Court</title>
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    <description>The SC held that the appellant was deprived of a refund due to unlawful delay by the Income-tax Department and ordered the Department to pay simple interest at 9% per annum as compensation from the date the amount became payable until actual payment. The court found the Department solely responsible, called for action against the officers in charge, and directed payment of simple interest at 9% per annum from March 31, 1986 to March 27, 1998 within one month.</description>
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