Refund order interest runs from the Tribunal's order date when later repetition does not postpone the refund voucher.

When the Tribunal had already allowed the refund, that order operated as the refund order for interest purposes, and a later officer's order repeating the same direction did not postpone issuance of the refund voucher. Interest on the refund was therefore to run from the date of the Tribunal's order, and the respondents were directed to issue the refund voucher within one month.

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Issues: Whether the Tribunal's order allowing refund constituted a refund order for the purpose of granting interest, and from what date interest on the refund was to be reckoned.

Analysis: The Tribunal had already allowed the refund, and that order was treated as the operative refund order. A subsequent order by the officer merely repeated the Tribunal's direction and did not justify postponing the issue of the refund voucher. The relevant date for interest was therefore the date of the Tribunal's refund order.

Conclusion: The petitioner was entitled to refund with interest reckoned from the date of the Tribunal's order, and the respondents were directed to issue the refund voucher within one month.

Final Conclusion: The writ petition was allowed to the extent of directing refund with interest from the Tribunal's order date.

Ratio Decidendi: When a Tribunal has already granted refund, that order itself operates as the refund order for purposes of interest, and a later repetitive order cannot postpone accrual of interest or issuance of the refund voucher.

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