Assessee filed a writ petition seeking refund of certain amount of TDS on the ground that  since TDS certificate had been placed on record, revenue should at least verify position regarding deductions and grant a refund. Court dirrcted the, revenue department was to dispose of assessee’s representation within three months and if it was satisfied that deductions were indeed made as reflected in TDS certificate, amount should be refunded to assessee within a month from such determination.  If refund was made within two months from such determination, there would be no question of paying interest to assessee, however, if there was a delay beyond two months, revenue would be liable to pay interest as per law.