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1990 (2) TMI 98 - ITAT BOMBAY-CExtract: .......e assessee is, therefore, not legally justified for asking the interest under s. 244(1A) on the refund of interest charged under s. 216 of the IT Act. It is, therefore, held that the excess amount, which has been refunded, does not fall within the scope of s. 244(1A). We, therefore, reject the contention of the assessee. 5. The appeal is dismissed.
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