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    <title>2016 (9) TMI 1073 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, ruling in favor of the Assessee and directing the Assessing Officer to grant interest under section 244A for the delay period in refunding excess tax collected. The decision emphasized the statutory obligation of the revenue to promptly refund excess tax and highlighted the Assessee&#039;s entitlement to interest on delayed refunds, citing legal principles and court precedents supporting the claim for interest under section 244A.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, ruling in favor of the Assessee and directing the Assessing Officer to grant interest under section 244A for the delay period in refunding excess tax collected. The decision emphasized the statutory obligation of the revenue to promptly refund excess tax and highlighted the Assessee&#039;s entitlement to interest on delayed refunds, citing legal principles and court precedents supporting the claim for interest under section 244A.</description>
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