https://www.taxtmi.com/caselaws?id=7435 Where an assessment completed under the earlier Act gave rise to a refund only after commencement of the new Act, the transitional refund provisions of the new Act governed the claim for interest. Because the refund was made within the statutory six-month period after the order directing payment, the condition for liability to pay interest was not met, and no interest was payable on the refund. en-us Thu, 17 Oct 1968 00:00:00 +0530 Thu, 19 Feb 2009 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7435 Where an assessment completed under the earlier Act gave rise to a refund only after commencement of the new Act, the transitional refund provisions of the new Act governed the claim for interest. Because the refund was made within the statutory six-month period after the order directing payment, the condition for liability to pay interest was not met, and no interest was payable on the refund. Case-Laws Income Tax Thu, 17 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7435