Revenue Partially Grants Refund but Withholds Interest; Tribunal Order Compliance Questioned Over Supreme Court Relevance.

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....Revenue having complied with the Tribunal's order and granted refund partially, has withheld the interest claim on a possible realisation that if this is also awarded and paid, the proceedings before the Supreme Court would be rendered infructuous. This cannot be the legal position nor can the understanding of the parties be based on the same - HC....