https://www.taxtmi.com/caselaws?id=7576 Where a refund became due only after commencement of the Income-tax Act, 1961, section 297(2)(i) made the 1961 Act's refund and interest provisions exclusively applicable, excluding reliance on section 66 of the repealed 1922 Act. Interest under section 244(1) was payable only if the refund was not granted within six months from the relevant order. Because the refund was issued within that period, no interest was payable under either regime and the challenge to the refusal failed. en-us Thu, 08 May 1969 00:00:00 +0530 Mon, 02 Mar 2009 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7576 Where a refund became due only after commencement of the Income-tax Act, 1961, section 297(2)(i) made the 1961 Act's refund and interest provisions exclusively applicable, excluding reliance on section 66 of the repealed 1922 Act. Interest under section 244(1) was payable only if the refund was not granted within six months from the relevant order. Because the refund was issued within that period, no interest was payable under either regime and the challenge to the refusal failed. Case-Laws Income Tax Thu, 08 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7576