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2016 (9) TMI 951 - KARNATAKA HIGH COURTRefund - interest computation - Held that:- When an appeal is allowed and answered the substantial questions against the revenue, it is duty on the revenue to refund the amount within the statutory period as it is referred under Sec. 153 of the Income Tax Act. In the instant case, refunding the amount as per the order of this court and non-considering the representation dated 18.1.2016 vide Annexure-B is contrary to law. It is expected of the Revenue, that they shall not assign any reasons including technical reasons for not complying the provisions of the Act and the orders passed by this Court. It ought to have communicated the petitioner for the delay. This shall be done here afterwards. With these observations, petition stands disposed of, directing the respondents to consider Annexure- B for refund of the amount in the light of the directions issued with in a period of three weeks from today
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