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Interest on delayed refunds - Section 243
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....ncome is determined under this Act, and * (b) in any other case, within three months from the end of the month in which the claim for refund is made under this Chapter, * the Central Government shall pay the assessee simple interest at 15% per annum on the amount directed to be refunded from the date immediately following the expiry of the period of three months aforesaid to the date of the or....