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TMI Blog2024 (9) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Ashish Sarda, Advocates. For the Respondents : Mr Ruchir Bhatia, SSC with Mr Anant Mann and Mr Abhishek Anand, Advocates. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: (a). Issue a writ of mandamus or any other appropriate writ directing the Respondent/s to manually release the refund of INR 1,81,06,76,400/- along with applicable interest, till th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2019. 4. Mr Bhatia, learned counsel appearing for the respondents submitted that the interest had been calculated on the date of grant of refund, that is, 30.03.2019 and therefore, the interest is not payable thereafter. 5. The contention that the date of grant of the interest must be construed as the interest due till the date of passing of the order and not the date on which the amount is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the said contention is unacceptable. 8. In view of the above, we direct the concerned Assessing Officer to recalculate the interest till 18.10.2019 and release the said amount to the petitioner as expeditiously as possible and preferably within a period of four weeks from date. 9. It is clarified that this Court has not examined the question regarding the validity of the action to adjust the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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