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    <description>The petitioner was held entitled to a refund of Rs. 21,45,648, with a recognized entitlement to interest at the statutory rate of 12 per cent due to delay in refunding since March 25, 1998. The court directed the Chief Secretary to conduct an inquiry into the officers responsible for the delay to prevent state funds from bearing the burden of negligence, emphasizing the importance of accountability and timely resolution of refund issues.</description>
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      <description>The petitioner was held entitled to a refund of Rs. 21,45,648, with a recognized entitlement to interest at the statutory rate of 12 per cent due to delay in refunding since March 25, 1998. The court directed the Chief Secretary to conduct an inquiry into the officers responsible for the delay to prevent state funds from bearing the burden of negligence, emphasizing the importance of accountability and timely resolution of refund issues.</description>
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