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1987 (6) TMI 82 - ITAT CALCUTTA-DExtract: .......f Rs. 1,22,148 was paid in excess of the amount due. So, in our opinion, the assessee is entitled to simple interest on this amount of Rs. 1,22,148 from the date of payment i.e. 22-3-84 to the date when this amount was refunded. We direct the ITO to calculate the said interest and pay the same to the assessee. 7. As a result, the appeal is allowed.
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