Appellant can challenge denial of interest on delayed refund u/s 11BB despite prior claim waiver.

Interest on delayed refund - Just because the appellant by the letters had given up their claim for interest, they would not be estoppel from challenging the denial of interest and claiming the same when they are entitled for the same under the statutory provisions of Section 11BB - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X