Interest on delayed refunds

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....efunds If any tax ordered to be refunded under section 48 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, int....

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.... by an Appellate Authority, Tribunal or any Court against an order of the proper officer under sub-section (5) of section 48, the order passed by the Appellate Authority, Tribunal or, as the case may ....