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    <title>2024 (12) TMI 263 - BOMBAY HIGH COURT</title>
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    <description>HC held that delays in refund payments and attendant interest are attributable to departmental officials and impose an unwarranted burden on the public exchequer while prejudicing claimants. The court directed respondents to file an affidavit, after taking instructions from the CBDT, setting out procedures to prevent such interest liabilities, and to explain whether rules exist or need framing and how officer accountability will be fixed. Respondents were ordered to take instructions and state the total interest payable to the petitioner so appropriate orders can be passed.</description>
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      <description>HC held that delays in refund payments and attendant interest are attributable to departmental officials and impose an unwarranted burden on the public exchequer while prejudicing claimants. The court directed respondents to file an affidavit, after taking instructions from the CBDT, setting out procedures to prevent such interest liabilities, and to explain whether rules exist or need framing and how officer accountability will be fixed. Respondents were ordered to take instructions and state the total interest payable to the petitioner so appropriate orders can be passed.</description>
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