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    <description>The Tribunal admitted the Revenue&#039;s appeals for statistical purposes due to a delay of 2 days in filing, granting interest on interest for delayed tax refund was disallowed based on Apex Court precedent, directing the Assessing Officer to adjust the refund towards interest payment, and remitting the issue for re-examination to ensure proper adjustment and payment of interest on excess tax refundable. The Tribunal emphasized the importance of correct refund processes and interest payments by the Department.</description>
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