Refund claims must be processed without undue delay, with statutory interest payable once admissibility is established.

Refund claims that remain unpaid for an extended period must be examined and, if found admissible, processed and released without undue delay. The assessing authority was directed to consider the pending representations within a fixed time, determine the quantum of refund, and include statutory interest where the refund is due. A fresh representation could also be filed, but the operative principle is that eligible refund cannot be withheld once established and interest follows in accordance with law.

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Issues: Whether the assessee's claim for refund and consequential statutory interest required expeditious consideration and payment.

Analysis: The refund claims arising from the assessment years were stated to have remained unpaid for a long period, while the revenue asserted that part of the amount had been adjusted against future arrears. The Court held that, if any refund was due, it had to be processed and refunded without further delay. The assessing authority was directed to decide the pending representations and determine the quantum of refund, including interest, within a fixed time frame. It was also clarified that a fresh representation could be filed and that any eligible refund would carry statutory interest in accordance with law.

Conclusion: The assessee succeeded to the extent that the refund claim and interest claim were directed to be considered and decided expeditiously, and any eligible refund was to be released with statutory interest.

Final Conclusion: The matter ended with a direction to the revenue authorities to adjudicate the pending refund claim promptly and to grant consequential interest if the refund was found admissible.

Ratio Decidendi: A valid refund claim, once found due, must be processed and paid without undue delay, and statutory interest follows in accordance with law.

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