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    <description>The High Court ruled in favor of the Revenue, stating that the assessee is entitled to interest on various amounts from April 1, 1977, up to the date of the orders that entitled the assessee to refunds. The reference for opinion was decided in favor of the Revenue against the assessee for the assessment year 1977-78, with no order as to costs.</description>
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      <description>The High Court ruled in favor of the Revenue, stating that the assessee is entitled to interest on various amounts from April 1, 1977, up to the date of the orders that entitled the assessee to refunds. The reference for opinion was decided in favor of the Revenue against the assessee for the assessment year 1977-78, with no order as to costs.</description>
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