https://www.taxtmi.com/caselaws?id=795604 An appeal-effect order passed under sections 254 and 154 retains the character of an assessment order and is appealable under section 246A, including where the dispute concerns refund-interest computation. For part refunds, no express appropriation mechanism applies; the interest-first principle reflected in the Explanation to section 140A(1) is applied so that payment is first adjusted against accrued refund interest and any balance against principal. Interest under section 244A consequently continues on the unpaid principal refund, without constituting interest on interest. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795604 An appeal-effect order passed under sections 254 and 154 retains the character of an assessment order and is appealable under section 246A, including where the dispute concerns refund-interest computation. For part refunds, no express appropriation mechanism applies; the interest-first principle reflected in the Explanation to section 140A(1) is applied so that payment is first adjusted against accrued refund interest and any balance against principal. Interest under section 244A consequently continues on the unpaid principal refund, without constituting interest on interest. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795604