M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA
WP/14294/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
244A of the Act would indicate that
where refund of any amount becomes due to the
assessee under the Act, such assessee would be entitled
to receive in addition to the amount of refund of tax,
simple interest at the rate of one-half percent for every
month or part of a month comprised in the period from
