Home loan deduction

I have a house property I bought in 2004 for Rs. 40 lacs with the help of a home loan of Rs. 30 lacs. In 2008, I refinanced this loan basis the market value of my property at that time through another bank, i.e. took a loan of Rs. 65 lacs against the property value of Rs. 80 lacs in 2008 and paid off the first loan. If I sell the property now, I know I can include the interest I paid on the original loan of Rs. 30 lacs under cost of acquisition while computing capital gains. Though the law is silent, to be fair the interest I include in cost of acquisition should be over and above the interest I claimed as deduction u/s 24. My question is, can I also include the interest on the second loan of Rs. 65 lacs (over & above the interest claimed u/s 24) in my cost of acquisition? If so, is there any judgement or guideline etc. supporting this? If not, will I not be understating my cost of acquisition as no interest on loan after 2008 will be included
?