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    <title>2019 (2) TMI 239 - BOMBAY HIGH COURT</title>
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    <description>The Court dismissed the Tax Appeal, affirming the Tribunal&#039;s decision that interest on the refund was payable from the 1st day of April of the Assessment Year. The Court emphasized the statutory obligation of paying interest on refunds and highlighted the State&#039;s obligation to reimburse excess tax with accrued interest.</description>
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      <description>The Court dismissed the Tax Appeal, affirming the Tribunal&#039;s decision that interest on the refund was payable from the 1st day of April of the Assessment Year. The Court emphasized the statutory obligation of paying interest on refunds and highlighted the State&#039;s obligation to reimburse excess tax with accrued interest.</description>
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