Refund not paid due to technical defect should be processed and paid along with appropriate interest

Neema Nidhi Ltd Vs ACIT (Kerala High Court)

Kerala High Court directed the Centralized Processing Centre at Bengaluru to process the refund which are due to the petitioners which is not processed due to technical defect. Also directed to grant interest on account of delay in payment of refund.

Facts-

The petitioners in these cases suffered orders of assessment and orders imposing penalty for assessment years 2010-11 and 2016-17. They filed applications under the Viv

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