Section 21(4) in The Taxation Laws (Amendment) Act, 2006
(4)Subject to sub- section (5), if any refundable amount referred to in clause (a) of sub- section (2) is not refunded under that sub- section within three months from the date of assessment of duty finally, there shall be paid an interest on such unrefunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount.
