if after appeal effects refund is determined of 1lakh but more three month have been passed appeal effects order date than u/s 243 interest on refund will be at the rate of 6% or 15% annual @ dhiraj rambhaia. only vetern please refer clause 3. u/s 243
section 243 have been discontinued or become obsolete from a.y. 1989... now interest on refund will be determined under section 244A at the rate of one half percentage per month... from the date of expiry of time limit (3 months) from the date of appeal order to the date of refund granted
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