Interest on delayed refunds - Section 243

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..... h the total income 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 .....

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