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    <title>2025 (8) TMI 1442 - BOMBAY HIGH COURT</title>
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    <description>Interest on refund under Section 244A is to be computed up to the date of actual payment, not merely up to an earlier order date, and the Department was directed to recalculate and pay the balance interest accordingly. In relation to a short-refund claim, the Assessing Officer was directed to dispose of the rectification application within a fixed time and to consider statutory interest on the amount ultimately found payable up to the date of payment. The note reflects limited relief focused on refund interest computation and expeditious rectification handling.</description>
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      <description>Interest on refund under Section 244A is to be computed up to the date of actual payment, not merely up to an earlier order date, and the Department was directed to recalculate and pay the balance interest accordingly. In relation to a short-refund claim, the Assessing Officer was directed to dispose of the rectification application within a fixed time and to consider statutory interest on the amount ultimately found payable up to the date of payment. The note reflects limited relief focused on refund interest computation and expeditious rectification handling.</description>
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