https://www.taxtmi.com/caselaws?id=36887 An amended estate duty refund provision allowing interest applied where the High Court reduced the assessment on reference, even though the original assessment predated the amendment. The savings clause did not protect the revenue from the amended refund-with-interest rule because the entitlement to interest arose only after the reference succeeded, as a post-reference consequence rather than a pre-commencement accrued right. The refusal to pay interest was therefore unjustified, and the assessee was entitled to refund of the overpaid duty with interest as allowed by the Controller. en-us Fri, 20 Jul 1979 00:00:00 +0530 Thu, 25 Mar 2010 12:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36887 An amended estate duty refund provision allowing interest applied where the High Court reduced the assessment on reference, even though the original assessment predated the amendment. The savings clause did not protect the revenue from the amended refund-with-interest rule because the entitlement to interest arose only after the reference succeeded, as a post-reference consequence rather than a pre-commencement accrued right. The refusal to pay interest was therefore unjustified, and the assessee was entitled to refund of the overpaid duty with interest as allowed by the Controller. Case-Laws Income Tax Fri, 20 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36887