https://www.taxtmi.com/caselaws?id=16503 Once the refund voucher was issued during the pendency of the petition, the substantive refund grievance was treated as satisfied and that relief became infructuous. The remaining issue was costs. The Court held that statutory interest compensates for delay in refund, but it does not cover the expense of approaching the Court to secure performance of an undisputed statutory duty. Accordingly, payment of refund with interest did not bar an award of costs, and costs were granted to the petitioner. en-us Tue, 15 Sep 1998 00:00:00 +0530 Tue, 08 Sep 2009 12:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16503 Once the refund voucher was issued during the pendency of the petition, the substantive refund grievance was treated as satisfied and that relief became infructuous. The remaining issue was costs. The Court held that statutory interest compensates for delay in refund, but it does not cover the expense of approaching the Court to secure performance of an undisputed statutory duty. Accordingly, payment of refund with interest did not bar an award of costs, and costs were granted to the petitioner. Case-Laws Income Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16503