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[Cites 0, Cited by 0] [Section 44(1)] [Section 44] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 44(1)(b) in Arunachal Pradesh Goods Tax Act, 2005

(b)the date that the overpaid amount was paid by the person, until the date on which the refund is given. The interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or any other dues under this Act or under the Central Sales Tax Act, 1956 (74 of 1956). If, the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly.