2005 (11) TMI 35

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....the appellant in this appeal: "(i) Whether the expression 'the date on which the refund is granted' in clause (a) of sub-section (1) of section 244A, as was applicable in the relevant assessment year, in the facts and circumstances of the case, need to be construed to be the date of service of the refund order and the Tribunal acted contrary to law in modifying the order of the Commissioner of ....