801/CBDT.

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....e IT Act, 1961 was granted by the ITO after more than a year with the result that interest for the period of delay in granting refund had to be paid by the Government. One of the reasons which led to delay in granting the refund was that the application made by the taxpayer claiming refund of the amount shown on the tax credit certificate was not entered in any register with the result that the IT....