Assessee filed an application for dispute relating to assessment year 2013-14 and after making necessary compliance got Form No. 3 of DTVSV Act indicating a refund of certain amount. On filing Form No. 4, assessee received Form No. 5 from revenue under DTVSV Act indicating that full and final settlement had been done in accordance with Form No. 3. Pursuant to Form Nos. 3 and 5 as issued by revenue under DTVSV Act, assessee made several representations for issuing refund of certain amount. After making several requests, assessee received/got adjustment against demands for certain amount, however, no interest was paid for delayed payment. On writ the Court held that  perusal of Form No. 5 clearly revealed that order had been passed by designated authority under DTVSV Act and Rules determining amount refundable to assessee in accordance with provisions of Act. Therefore  once order in Form No. 5 had been issued, assessee became entitled for amount of refund and since said amount was refunded to assessee/adjustment towards demands after more than 90 days from date of determination of refund amount, assessee would be entitled to interest on refund amount for delay beyond period of 90 days from date of refund. (AY. 2013-14)