https://www.taxtmi.com/caselaws?id=29384 Section 240 applies only when an appellate or other order makes a refund due, and section 244(1) applies only if that refund is not granted within the prescribed time. Where an assessment is set aside and remanded for fresh determination, the original demand is not automatically extinguished, because the tax liability is still to be recomputed on remand. On that basis, no refund arose merely from the remand and statutory interest under section 244(1) was not payable until fresh assessment established any excess payment. The assessee therefore had no enforceable claim to interest on the amount paid under the original demand before redetermination of liability. en-us Fri, 27 Nov 1981 00:00:00 +0530 Fri, 12 Mar 2010 15:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29384 Section 240 applies only when an appellate or other order makes a refund due, and section 244(1) applies only if that refund is not granted within the prescribed time. Where an assessment is set aside and remanded for fresh determination, the original demand is not automatically extinguished, because the tax liability is still to be recomputed on remand. On that basis, no refund arose merely from the remand and statutory interest under section 244(1) was not payable until fresh assessment established any excess payment. The assessee therefore had no enforceable claim to interest on the amount paid under the original demand before redetermination of liability. Case-Laws Income Tax Fri, 27 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29384