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    <title>2002 (4) TMI 34 - DELHI High Court</title>
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    <description>The court held that the assessee was not entitled to interest on the entire refund amount due to their delay in providing necessary information. The Tribunal&#039;s decision was upheld, ruling in favor of the Revenue and against the assessee. The court emphasized that interest is compensatory but does not apply when the delay is caused by the claimant&#039;s own actions.</description>
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    <pubDate>Tue, 30 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 34 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12492</link>
      <description>The court held that the assessee was not entitled to interest on the entire refund amount due to their delay in providing necessary information. The Tribunal&#039;s decision was upheld, ruling in favor of the Revenue and against the assessee. The court emphasized that interest is compensatory but does not apply when the delay is caused by the claimant&#039;s own actions.</description>
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      <pubDate>Tue, 30 Apr 2002 00:00:00 +0530</pubDate>
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