Interest on delayed refunds.

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Full Text of the Document

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....t. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application under the said subsection till the date of refund of such tax: Provided that where any claim of refund arises from an order passed by an adjudicating au....