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    <description>The court dismissed the appeals, affirming that interest on interest is permissible under the law, regardless of changes in provisions. The judgment clarified the entitlement to interest on refunds based on legal provisions and precedents, emphasizing that an assessee should be compensated for delays and wrongful withholding. The court&#039;s decision was grounded in the principle of ensuring fair treatment and adherence to the law in taxation matters.</description>
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      <description>The court dismissed the appeals, affirming that interest on interest is permissible under the law, regardless of changes in provisions. The judgment clarified the entitlement to interest on refunds based on legal provisions and precedents, emphasizing that an assessee should be compensated for delays and wrongful withholding. The court&#039;s decision was grounded in the principle of ensuring fair treatment and adherence to the law in taxation matters.</description>
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