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1984 (1) TMI 95 - ITAT BOMBAY-CExtract: .......ll also be payable on that instalment from the date of its payment to the date of regular assessment. 8. Therefore, the Commissioner (Appeals) s decision directing the ITO to allow interest under section 214 in respect of refund is held to be erroneous and contrary to the provisions of section 214. 9. In the result, the revenue s appeal is allowed.
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