https://www.taxtmi.com/caselaws?id=793286 Interest on refund under section 244A accrues until the refund is actually issued where the Revenue retains the excess tax beyond the date of determination in the section 143(1) intimation. The return was later accepted in scrutiny under section 143(3), and the refund was granted only thereafter, so the terminal point for interest was the month of actual refund payment. The assessee was therefore entitled to interest up to that date, and the direction to grant such interest was in the assessee's favour. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793286 Interest on refund under section 244A accrues until the refund is actually issued where the Revenue retains the excess tax beyond the date of determination in the section 143(1) intimation. The return was later accepted in scrutiny under section 143(3), and the refund was granted only thereafter, so the terminal point for interest was the month of actual refund payment. The assessee was therefore entitled to interest up to that date, and the direction to grant such interest was in the assessee's favour. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793286