https://www.taxtmi.com/caselaws?id=186749 Entitlement to interest on delayed refund under Section 244A was not decided on merits because the assessee had an alternative statutory remedy by way of revision before the Commissioner. The High Court closed the appeal and granted liberty to pursue revision, directing the Commissioner to examine the claim afresh, including the circumstances causing the delay in filing the refund claim and whether those facts justify interest under the statute. The matter was thus left for decision in accordance with law by the revisional authority. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 29 Sep 2016 10:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186749 Entitlement to interest on delayed refund under Section 244A was not decided on merits because the assessee had an alternative statutory remedy by way of revision before the Commissioner. The High Court closed the appeal and granted liberty to pursue revision, directing the Commissioner to examine the claim afresh, including the circumstances causing the delay in filing the refund claim and whether those facts justify interest under the statute. The matter was thus left for decision in accordance with law by the revisional authority. Case-Laws Income Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186749