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    <title>Amendment of section 244</title>
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    <description>Entitlement to simple interest on refunds where an assessee has paid tax or penalty in excess as found in appeal or other proceedings, payable by the Central Government from the date of payment to the date of refund; instalments are treated separately for interest computation; a short exclusion period after the appellate order applies; and where this interest is payable, the existing refund-interest provision does not apply to the excess amount.</description>
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      <description>Entitlement to simple interest on refunds where an assessee has paid tax or penalty in excess as found in appeal or other proceedings, payable by the Central Government from the date of payment to the date of refund; instalments are treated separately for interest computation; a short exclusion period after the appellate order applies; and where this interest is payable, the existing refund-interest provision does not apply to the excess amount.</description>
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