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1988 (12) TMI 113 - KERALA HIGH COURTExtract: .......n the absence of any statutory provision, the assessee has no right to claim interest on excess tax deducted at source. The authority below has negatived the claim, rightly in our opinion. There is, therefore, no scope for any judicial review. The petitioner is, therefore, not entitled to any relief. The petition fails and is accordingly dismissed.
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