https://www.taxtmi.com/caselaws?id=799701 Interest under Section 244A(1)(b) applies to refunds arising after an order treating a deductor as an assessee in default is quashed, where the refund falls outside Section 244A(1)(a). Interest runs from the date of payment until the refund date. Section 244A(1B), inserted with effect from 1 April 2017, does not deny interest on a refund processed before its commencement. Retention of money without authority warrants compensatory interest for the period of its use and retention. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799701 Interest under Section 244A(1)(b) applies to refunds arising after an order treating a deductor as an assessee in default is quashed, where the refund falls outside Section 244A(1)(a). Interest runs from the date of payment until the refund date. Section 244A(1B), inserted with effect from 1 April 2017, does not deny interest on a refund processed before its commencement. Retention of money without authority warrants compensatory interest for the period of its use and retention. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799701