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2019 (11) TMI 1001 - AT - Income TaxGranting interest on interest on the delayed refund - HELD THAT:- Section 244A of the Act governs payment of interest on refund due. This provision of law came on the statute book w.e.f. 1.4.1989. However, section 244 was on the statute book even prior to section 244A. As per this section, the refund was required to be paid within a period of 3 months from the end of the month in which the order is passed in appeal or other proceedings. Assessee has heavily relied upon the judgement of the Hon'ble Supreme Court, which was rendered in the case of CIT Vs. Narendra Doshi [2001 (7) TMI 10 - SUPREME COURT] . We find that the controversy regarding claim of interest on interest in respect of the refund due has been decided by the Hon'ble Supreme Court in the case of CIT Vs. Gujarat Flouro Chemicals [2013 (10) TMI 117 - SUPREME COURT]. Facts of the case laws as relied by the assessee are clearly distinguishable. As in those cases there was an excess payment of tax and there was inordinate delay by the revenue for making payment for refunding the amount u/s 214 of the Act. But in the present case, admittedly, the claim for refund is crystallized only after decision of the Tribunal and the application is made by the assessee to the CBDT for condonation of delay. Under these undisputed facts, we find no infirmity in to the order of the Ld. CIT(A) rejecting the claim of the assessee. However, before parting, we wish to clarify that from the facts of the present case, it cannot be inferred that delay was solely attributable to the assessee. In our view, the revenue authority should settle the claim of the refund expeditiously to avoid unnecessary litigation and harassment to the tax payer. The grounds raised in this appeal are dismissed.
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