https://www.taxtmi.com/caselaws?id=798231 Statutory refund interest under section 244A(1)(a) applies to refunds arising from advance tax or tax deducted at source, including refunds resulting from an appellate reduction in the applicable tax rate. Section 244A(2) permits exclusion only for a definite, identifiable period causally delayed by the assessee; an incorrect original tax position, failure to revise a return, or pursuit of a sustainable claim does not alone establish attributable delay. Additional interest under section 244A(1A) applies where an appellate refund is granted after the statutory period for giving effect to the appellate order, absent a valid extension, withholding, adjustment, or assessee-caused delay. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798231 Statutory refund interest under section 244A(1)(a) applies to refunds arising from advance tax or tax deducted at source, including refunds resulting from an appellate reduction in the applicable tax rate. Section 244A(2) permits exclusion only for a definite, identifiable period causally delayed by the assessee; an incorrect original tax position, failure to revise a return, or pursuit of a sustainable claim does not alone establish attributable delay. Additional interest under section 244A(1A) applies where an appellate refund is granted after the statutory period for giving effect to the appellate order, absent a valid extension, withholding, adjustment, or assessee-caused delay. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798231