Interest on refund could not be denied / delayed unless same is due to assessee’s failure to submit details

ITAT DELHI BENCH ‘E’ Metso Minerals (I) (P.) Ltd. versus Deputy Commissioner of Income-tax IT Appeal Nos. 3785 & 3786 (Delhi) of 2011 [ASSESSMENT YEARS 1994-95 & 1995-96] Date of Pronouncement- 23.11.2012 ORDER Shamim Yahya, Accountant Member These two appeals filed by the assessee are directed against the respective orders of the learned Commissioner of Income-tax (Appeals)-IX, New Delhi, pertaining to the assessment years 1994-95 and 1995-96 respectively. Since the issues are common and the appeals were heard together, these appeals are being consolidated...