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1997 (5) TMI 411 - MADRAS HIGH COURTExtract: .......is found that the assessee is not taxable, the amount so deposited be refunded to it with interest at 12 per cent per annum from the date of deposit, till the date of payment. 6.. In the event the appellant fails to deposit the amount, the assessment order shall stand restored. 5.. No costs. 6.. C.M.P. No. 3494 of 1997 is dismissed. Appeal allowed.
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