1998 (9) TMI 72

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..... d vouchers for the amount of tax which was liable to be refunded to the petitioner and for which there was no dispute. The petitioner also sought for a direction to the respondents to pay interest which is statutorily liable to be paid by the respondents to the petitioner. During the pendency of this petition and after notice of the petition being served on the respondents, the requisite refund vo .....

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..... the tax has been refunded along with interest the costs may not be awarded. We are not impressed. Interest is now a statutory obligation under the IT Act. It compensates the petitioner for delay in refund but does not compensate the petitioner for the expenses incurred in coming to the Court. 5. The petition be treated as disposed of as the principal grievance of the petitioner has been satisfie .....

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