Allowing the petition the Court held that, the delay in filing the application for refund of tax under S. 237 was to be condoned. It was not a case where the assessee was sleeping over his right, but where the assessee was fighting for his legitimate right of grant of disability pension, as he was a disabled army officer and his original application was allowed only on August 3, 2017 and the order was passed by the Ministry of Defence on November 17, 2017 granting him the disability pension with effect from January 1, 2006 and with promptitude he had submitted an application for the refund of tax. The Department was directed to process the claim of the assessee and to grant the refund to which he was legally entitled with interest on the entire amount from the years 2007-08 to 2015-16 as the statute did not debar an assessee, keeping in view the peculiar facts and circumstances of the case, for the grant of interest. The Board circular would not apply for the grant of interest, as the assessee was not at fault in the matter. Circular No. 9 of 2015 dated June 9, 2015 (2015) 374 ITR  25(St.) is not applicable.   Suo motou contempt proceedings threatened against CIT & PCIT, if refund is not granted with in 30 days . (AY. 2007-08 to 2015-16), ( AY. 2008-09 to 2015-16)