Interest on delayed refund may still be payable after refund sanction, and the appellate order must be implemented in full.

Where an appellate refund order has been allowed and the refund subsequently sanctioned, the authority must implement that order and examine interest on any delayed refund in accordance with law. The text states that although the refund claim was granted, no interest was paid on the refunded amount, and the respondent was required to give effect to the appellate decision and determine the interest payable, if any, under the governing legal position. The operative point is that refund implementation does not end the inquiry where interest on delayed payment remains payable.

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Issues: Whether the petitioner was entitled to implementation of the appellate refund order and disbursal of interest on the delayed refund amount.

Analysis: The appellate authority had allowed the petitioner's refund claim, and the refund was subsequently sanctioned. However, no interest was granted on the refunded amount. In these circumstances, the respondent was required to implement the appellate order and consider the interest payable in accordance with law.

Conclusion: The petitioner was entitled to disbursal of interest, if any, payable on the refund amount in accordance with law.

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