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    <title>2023 (10) TMI 1150 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=444927</link>
    <description>Where an appellate refund order has been allowed and the refund subsequently sanctioned, the authority must implement that order and examine interest on any delayed refund in accordance with law. The text states that although the refund claim was granted, no interest was paid on the refunded amount, and the respondent was required to give effect to the appellate decision and determine the interest payable, if any, under the governing legal position. The operative point is that refund implementation does not end the inquiry where interest on delayed payment remains payable.</description>
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    <pubDate>Wed, 11 Oct 2023 00:00:00 +0530</pubDate>
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      <title>2023 (10) TMI 1150 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=444927</link>
      <description>Where an appellate refund order has been allowed and the refund subsequently sanctioned, the authority must implement that order and examine interest on any delayed refund in accordance with law. The text states that although the refund claim was granted, no interest was paid on the refunded amount, and the respondent was required to give effect to the appellate decision and determine the interest payable, if any, under the governing legal position. The operative point is that refund implementation does not end the inquiry where interest on delayed payment remains payable.</description>
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      <pubDate>Wed, 11 Oct 2023 00:00:00 +0530</pubDate>
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