2022 (6) TMI 416

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....Kumar tenders message dated 5.5.2022 exchanged internally by the Revenue in which it is stated that refund has been issued to the assessee. Refund in this case amounts to Rs.117,46,28,090/-. It also states that interest is granted till 143(1) order and balance interest will be calculated and refund issued to assessee. The e-mail does not indicate when balance interest will be calculated and refund....

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....d to assessee should not be collected from the Officers who had delayed the refund. We say this because, as noted earlier, it is public money that is being used to pay interest to assessee. We should note that in another petition, being Writ Petition (L) 4024/2022 in order dated 23.3.2022, we have noted in paragraph nos.2, 3 and 5 as under: "2. We have to note that in view of this, delay in givi....