https://www.taxtmi.com/caselaws?id=467309 A refund determined by intimation under section 143(1) is a statutory entitlement that must be paid along with interest under section 244A unless the Revenue demonstrates a valid, substantiated justification to withhold it. The issuance of a scrutiny notice under section 143(2) does not automatically permit withholding; the Revenue must file and prove specific grounds to justify retention. Absent a demonstrable justification on record, the refund and statutory interest are to be credited to the assessee within the period directed by the court, subject to any timely counter-affidavit establishing cause. en-us Wed, 16 Mar 2022 00:00:00 +0530 Fri, 13 Mar 2026 18:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467309 A refund determined by intimation under section 143(1) is a statutory entitlement that must be paid along with interest under section 244A unless the Revenue demonstrates a valid, substantiated justification to withhold it. The issuance of a scrutiny notice under section 143(2) does not automatically permit withholding; the Revenue must file and prove specific grounds to justify retention. Absent a demonstrable justification on record, the refund and statutory interest are to be credited to the assessee within the period directed by the court, subject to any timely counter-affidavit establishing cause. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467309