2004 (2) TMI 51

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..... 4(1A). He claims that some interest under section 220(2) was also paid which has not been refunded. – Held that dealy in refund was not justified - Before parting we record our anguish at the way that the Department is functioning. It is unfortunate that an assessee, who is entitled to refund has to approach the High Court. His grievance has not been redressed even by the so-called grievance cell .....

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..... merits and in case he is found entitled to any refund, issue the same within one month. Before parting we record our anguish at the way that the Department is functioning. It is unfortunate that an assessee, who is entitled to refund has to approach the High Court. His grievance has not been redressed even by the so-called grievance cell which has been created by the Departmental authorities to h .....

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