https://www.taxtmi.com/caselaws?id=784719 When a refundable tax amount has been determined but withheld without justification, the assessee is entitled to refund with statutory interest, including interest under Section 244A(1A) of the Income-tax Act, 1961. The Court found the departmental inaction wholly unjustified after prolonged non-payment despite repeated grievance, and rejected the request for further time as unreasonable on the facts. The refund was directed to be released within the time fixed by the Court, and continued default would attract personal costs against the concerned officer. en-us Tue, 06 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784719 When a refundable tax amount has been determined but withheld without justification, the assessee is entitled to refund with statutory interest, including interest under Section 244A(1A) of the Income-tax Act, 1961. The Court found the departmental inaction wholly unjustified after prolonged non-payment despite repeated grievance, and rejected the request for further time as unreasonable on the facts. The refund was directed to be released within the time fixed by the Court, and continued default would attract personal costs against the concerned officer. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784719