2004 (1) TMI 9

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....hs as per rules. Against the order made by the Income-tax Appellate Tribunal in I.T.A. No. 6199/Delhi of 1997 for the assessment year 1994-95, this appeal is filed. According to the assessee, he is entitled to interest on the refund from the date of the payment of tax, while the Revenue contends that the amount of refund is determined subsequently and it is from the subsequent date that he woul....