Ingenico International India Pvt. Ltd. v. JCIT (2022) 444 ITR 236 (Delhi)(HC)

S. 244A : Refund-Interest on refunds-Period between date of Court order and actual receipt of refund-Department directed to pay interest. [S. 237, Art, 226]

In an earlier petition the court in its order dated March 18, 2021 had directed the Department to refund to the assessee under section 237 of the Income-tax Act, 1961 the amount as determined in the order dated October 2, 2019 with interest under section 244A within ten days from the date of receipt of the court order. The assessee stated to have received the directed amount of refund with interest only on May 28, 2021 and sought for interest until such date after October 2, 2019. On a writ petition allowing the petition the court directed the Department to pay the applicable interest to the assessee for the period April 2018 to May 28, 2021. (AY. 2018-19)