https://www.taxtmi.com/caselaws?id=425899 Interest on a tax refund under Section 244A was held unavailable where the refund was issued only in compliance with an earlier judicial direction and no delay attributable to the Department was shown after the return became valid. The Court treated the earlier writ judgment as not having directed interest on the refunded amount and held that the pendency of the writ proceedings could not itself create an interest liability. The exclusion in Section 244A(2) and the absence of post-validity departmental delay were decisive, so the claim for interest on the refunded tax amount was rejected. en-us Fri, 01 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425899 Interest on a tax refund under Section 244A was held unavailable where the refund was issued only in compliance with an earlier judicial direction and no delay attributable to the Department was shown after the return became valid. The Court treated the earlier writ judgment as not having directed interest on the refunded amount and held that the pendency of the writ proceedings could not itself create an interest liability. The exclusion in Section 244A(2) and the absence of post-validity departmental delay were decisive, so the claim for interest on the refunded tax amount was rejected. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425899