Refund with statutory interest directed on revenue adjustment, subject to factual verification and prior decisions covering the issue.

Refund of an amount adjusted by the revenue was directed, with statutory interest payable from the date of adjustment until refund, subject to factual verification. The Court noted that the issue was already covered by earlier decisions and disposed of the writ petition on that basis. The operative effect was that the petitioners were treated as entitled to refund and interest, provided the specified factual verification was satisfied within the time directed by the Court.

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Issues: Whether the petitioners were entitled to refund of the amount adjusted by the revenue, together with statutory interest.

Analysis: The writ petition was disposed of on the basis that the issue was covered by earlier decisions. The respondent concerned was directed to refund the specified sum, subject to factual verification, and to pay statutory interest from the date of adjustment till the date of refund within the time stipulated by the Court.

Conclusion: The petitioners were held entitled to refund with statutory interest, subject to factual verification.

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