https://www.taxtmi.com/caselaws?id=800476 Refunds arising from fresh returns filed after condonation of delay under section 119(2)(b) are treated as belated refund claims for the purposes of CBDT Circular No. 11/2024. Clause (ii) of paragraph 6 excludes interest under section 244A on belated refund claims generally, rather than only on supplementary claims. Consequently, statutory refund interest is unavailable where the original return was filed after the statutory deadline without a valid condonation order and the refund follows a subsequently condoned return. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800476 Refunds arising from fresh returns filed after condonation of delay under section 119(2)(b) are treated as belated refund claims for the purposes of CBDT Circular No. 11/2024. Clause (ii) of paragraph 6 excludes interest under section 244A on belated refund claims generally, rather than only on supplementary claims. Consequently, statutory refund interest is unavailable where the original return was filed after the statutory deadline without a valid condonation order and the refund follows a subsequently condoned return. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800476