Interest on delayed refunds.

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Full Text of the Document

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....r cent 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 sub-section till the date of refund of such tax: Provided that where any claim of refund arises from an order passed by an adjudicat....