2010 (9) TMI 1257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r : Mr. A.K. Babbar, Advocate For the Respondent : Mr. H.L. Taneja, Advocate ORDER Regard being had to the commonality of the controversy, this batch of the writ petitions were heard analogously and are disposed of by a singular order. For the sake of convenience and clarity, we think it appropriate to adumbrate to the facts in W.P.(C) No. 3504/2010. Though various averments have been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9,67,590=00 September, 2009 Rs. 4,65,890=00 October, 2009 Rs. 3,43,634=00" On a perusal of the said paragraph it is clear as crystal that the amount as claimed by the petitioner has been refunded. Thus, the only question that remains for consideration is whether the granting of refund interest should have been allowed. In this context, we may refer with profit to Section 42 of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly. Explanation: If the delay in granting the refund is attributable to the said person, whether wholly or in part, the period for the delay attributable to him shall be excluded from the period for which the interest is payable. (2) When a person is in default in making the payme....