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2011 (3) TMI 765 - PUNJAB AND HARYANA HIGH COURTAddition - Refund - Interest u/s 214/244(1A) - Once assessment was validly made and the tax was due, there is no reason to exclude the applicability of interest liability under Section 214/244(1A). It is, however, clear that interest liability would be only for the period the department was deprived of the amount of tax which it was entitled to recover i.e. the period between the refund in pursuance of order of Tribunal and recovery as per order of this Court. - Decided against the assessee
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