https://www.taxtmi.com/caselaws?id=36165 The court ruled against the assessee, affirming that the right to interest refund under section 215(3) of the Income-tax Act is guaranteed by the statute, irrespective of the appeal process. The court clarified that the absence of a specific appeal provision for interest under section 215 does not affect the assessee's entitlement to claim a refund as mandated by law. Compliance with the statutory mandate for interest refund is required, and the court emphasized that the right of appeal is statutory and must be provided for in the law to be exercised. en-us Fri, 10 Oct 1980 00:00:00 +0530 Fri, 19 Mar 2010 16:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36165 The court ruled against the assessee, affirming that the right to interest refund under section 215(3) of the Income-tax Act is guaranteed by the statute, irrespective of the appeal process. The court clarified that the absence of a specific appeal provision for interest under section 215 does not affect the assessee's entitlement to claim a refund as mandated by law. Compliance with the statutory mandate for interest refund is required, and the court emphasized that the right of appeal is statutory and must be provided for in the law to be exercised. Case-Laws Income Tax Fri, 10 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36165