TMI BlogClaim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of...Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from the date of payment of initial amount till the date of its refund - Therefore, the appellants are entitled to claim the interest on delayed refund from the date of deposit till its realization @ 12% per annum. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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