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2006 (9) TMI 119 - CALCUTTA HIGH COURTDelayed payment of refund - Interest on refund - Refund received of a part of the tax paid and/or deposited through tax deducted at source (TDS). Subject controversy was with regard to payment of interest. The assessee claimed interest on such refund because of delayed payment. Such prayer was rejected by the authority on the ground that interest was not payable in terms of section 244A(4). The order of refusal of payment of interest on such refund was challenged in a writ petition which was dismissed by the learned single judge. – Held that once the regular assessment is made it is considered as a tax paid and once refund is contemplated after an appellate order the amount of refund would be a composite sum which might contain a portion of the advance tax or tax deducted at source or tax paid by any other mode and interest on such amount would be guided in accordance with section 244(1A) irrespective of its mode or source of payment. - Orders impugned in the writ petitions are quashed and set aside. Writ petitions are allowed. The concerned authority before whom the application for refund was made, are directed to consider the application for refund afresh
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