22 February 2011
Intimation as per date is valid. The requirement of act is sending and not receiving.
For interest upto the date of issue of cheque kindly write a letter to the concerned A. O. to issue refund upto the date of issuing cheque.
For further case laws see this link http://www.itatonline.org/search.php?cx=partner-pub-6440093791992877%3Adkadzr-s6yc&cof=FORID%3A11&ie=ISO-8859-1&q=interest+244A+upto+date+of+refund&siteurl=itatonline.org%252F#1489
and this http://www.itatonline.org/pdf/gujarat_flourochemicals_interest.pdf