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1998 (11) TMI 667 - AAR - Income TaxExtract: .......n India. The right to get interest arose because of the delay in making refund of excessive collection of the tax. This is clearly a case falling under paragraph 2 of article 12 of the DTAA. On the facts as stated by the applicant the application must succeed. Both the questions raised are answered in the affirmative and in favour of the applicant.
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