On writ the Court held that the delay in payment of refunds to the assessees is on account of negligence/laxity on the part of the Department which results in imposition of unwarranted interest burden on the public exchequer; respondents are directed to take instructions from CBDT and make an appropriate statement either on the adjourned date of hearing or earlier to that so that appropriate orders can be passed. Court directed to frame  such rules and mechanism by which accountability needs to be fixed on a particular officers, whose  actions are increasing the burden on the Government of India, is required to be immediately. The Court also observed that delayed  payment of refunds  burdens the public exchequer any situation of an unjust enrichment  is not acceptable. Due to delay of refund by which a serious prejudice to both the revenue and to the assessee is caused.    (AY. 2013-14, 2016-17)