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2018 (3) TMI 1090 - SCH - Income TaxInterest on refund of TDS - Held that:- No ground to interfere with the impugned order. The special leave petition is accordingly dismissed. HC order confirmed [2017 (6) TMI 1158 - MEGHALAYA HIGH COURT] HC has held that right of receiving interest is available to the petitioners as per the statute and nothing of any estoppel could be considered operating against the petitioners over the statutory provisions contained in Section 244-A of the Act. Thus, we are clearly of the view that the impugned orders in so far the respondent No.1 had declined the payment of interest over the refundable amount of tax and consequential denial of interest in the impugned assessment orders cannot be approved and in modification of the impugned orders, the petitioners deserve to be allowed interest on the refundable amount of tax w.e.f. 26.02.2008.
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