Refund, period of limitation of three months, how to compute

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.... refund within a period of three months from the end of the month in which the appellate order by which a refund becomes due is passed. The question however arises whether in a case where the original assessment has been set aside by Appellate Assistant Commissioner, the interest should be payable after three months of the date of Appellate Assistant Commissioner's order or from the date when the ....