Refund Adjustment u/s 244A: Only Excess Interest Reclaimed, Not Entire Amount, Per Section 234D Income Tax Act Decision.

Withdrawal of refund which was granted on refund u/s 244A - Reduction in interest due to order of CIT(A) - the excess claim of interest is required to be called back u/s.234D of the Act only, but not the withdrawal of entire interest. .....

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