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1988 (2) TMI 46 - HC - Income TaxExtract: ....... the dispute is merely regarding the quantum of interest payable on the belated refund, no appeal would be maintainable. As we find in the present case that there is total denial without granting any interest whatsoever under section 244, an appeal lies. We accordingly answer the question in favour of the assessee and against the Revenue. No costs.
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