Interest Withdrawal Unjustified: AO Erred u/s 244A(1) on Seized Cash Adjusted Against Tax Liability Refunds.

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....Interest on refund - AO was not justified in withdrawing the interest under section 244A(1) because the seized cash was adjusted against the existing liability and interest under section 244A was liable from the date on which the amount was adjusted against the existing liability to the date when the amount was refunded. .... - AT....