The assesseee filed writ petition  seeking directions to the Department to issue the refund under section 237 as claimed in the return of income filed under section 139 with the applicable interest under section 244A for the assessment year 2015-16. Allowing the petition the Court held that  since the Assessing Officer had failed to process the return of the assessee filed under section 139 in accordance with law within the prescribed time, the return as filed would have to be treated as “deemed intimation” and an order under section 143(1). If the Department did not refund the amount due and payable to the assessee immediately, interest on the refund amount would accrue. Consequently, the Department was directed to refund the excess tax paid by the assessee with interest under section 244A expeditiously. Court observed that the principle of unjust enrichment proceeds on the basis that it would be unjust to allow a person to retain a benefit at the expense of another person. Relied on  Mafatlal Industries Ltd. v. UOI (1998) 111 STC 467 (SC) and also Court on its own motion v. CIT (2013) 352 ITR 273 (Delhi)(HC) (AY.2015-16)