Where excess amount paid pursuant to declaration under the Direct Tax Vivad Se Vishwas Act, 2020 was refunded after an inordinate delay, the High Court held that though section 7 of the DTVSV Act excludes statutory interest under section 244A, there is no absolute prohibition against grant of interest where refund is unreasonably delayed due to fault of the Revenue. The Court observed that since the scheme mandates payment by the assessee within fifteen days upon acceptance of declaration, a corresponding obligation rests upon the Department to issue refund within a reasonable time. In the present case, despite acceptance of declaration on 24-11-2021, the Department released refund only on 29-11-2023, which constituted unjustified delay. The Court held that powers under sections 3 and 4 of the Interest Act, 1978 enable grant of reasonable interest notwithstanding exclusion under the Income-tax Act or the DTVSV Act where delay is solely attributable to the Revenue. Accordingly, grant of interest on delayed refund was upheld.