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

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....onth 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 assessment was reframed by the Income Tax Officer. In this co....