Impugned order setting aside claim for interest u/s 244A(2) was...

Impugned order setting aside claim for interest u/s 244A(2) was incorrect. Court held delay attributable to assessee must be excluded for computing interest period, but Department failed to exercise due diligence causing loss to assessee. No straight-jacket formula applies; each case warrants consideration based on facts. Order remanded to Department to reconsider interest claim from date of filing Revision Petition till payment date at 6% per annum after adjusting refund already granted.