Allowing the petition the Court held that ; it is an obligation cast on revenue to effect refund, without calling upon assessees to apply for refund claim . Revenue was directed to grant refund with interest .
Gopalan Thygarajan v. CIT (2018) 253 Taxman 189 (Mad)(HC)
S. 237 : Refunds – Tax deducted at source- It is an obligation cast on revenue to effect refund, without calling upon assessees to apply for refund claim. Revenue was directed to grant refund with interest .