https://www.taxtmi.com/caselaws?id=342570 The court interpreted that the expression "in any other case" in Section 244A(1)(b) of the Income Tax Act includes situations where refunds are due because of waived interest, entitling the assessee to interest on such refunds. It held that the petitioners were entitled to interest on the refunded amounts due to the waiver of interest under Section 220(2A) from the date of recovery till the date of payment. The court found no undue delay in the petitioners approaching the court for relief and directed the Department to pay the interest claimed by the petitioners. en-us Mon, 01 May 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342570 The court interpreted that the expression "in any other case" in Section 244A(1)(b) of the Income Tax Act includes situations where refunds are due because of waived interest, entitling the assessee to interest on such refunds. It held that the petitioners were entitled to interest on the refunded amounts due to the waiver of interest under Section 220(2A) from the date of recovery till the date of payment. The court found no undue delay in the petitioners approaching the court for relief and directed the Department to pay the interest claimed by the petitioners. Case-Laws Income Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342570