Interest entitlement when taxpayer not at fault: departmental errors require payment of interest unless taxpayer caused delay. Interest under the tax interest provisions must be paid where delay in refund or adjustment is due to departmental error rather than the assessee. Revenue lapses-such as incorrect uploading of past arrears or failure to follow adjustment procedures-are not attributable to the taxpayer. Assessing Officers may deny interest only if the delay is the taxpayer's fault, and any such denial must be recorded in writing; officers are to comply strictly with this directive.