The assessee filed an application on 01.12.2022 seeking refund for AY 2012-13 along with interest under Section 244A(1)(b). As the refund application was not considered, it filed a writ petition seeking a mandamus for refund of about Rs. 4.73 crores. The revenue thereafter passed an order giving effect to the Tribunal’s order dated 07.07.2017 determining the refund; the order giving effect is dated 23.08.2023. The assessee contended that the order giving effect was passed beyond the time limit prescribed under Section 153 and that it was entitled to additional interest under Section 244A(1)(b). The learned Single Judge set aside the order giving effect dated 23.08.2023 as time barred and directed grant of refund of about Rs. 4.73 crores with interest under Sections 244A(1)(b) and 244A(1A). On appeal by the revenue the Court held that   for  assessment year 2012-13  order was passed on 31.01.2017, exception under sub-section (9) of section 153 to inapplicability of Finance Act, 2016 is not applicable and, thus, time limit for passing order giving effect to ITAT order is governed by provisions of section 153(5). On appeal the division bench held that since order giving effect was passed on 23.08.2023 beyond time limit of three months as provided under section 153(5), learned Single Judge was justified in declaring order giving effect dated 23.08.2023 as time-barred and in directing grant of refund with interest under section 244A(1)(b) and section 244A(1A) of the Act.   (AY. 2012-13)