The assessee’s refundable amount remained unpaid for eight years despite the grievance having been brought before the Department and a Court order. The High Court expressed serious concern over the callous approach of the Income-tax Department and held that withholding an admittedly refundable amount for such a prolonged period was wholly unjustified. The respondents were directed to pay the entire refund of Rs. 5,37,77,310 along with applicable interest, including interest under section 244A(1A), within the time stipulated by the Court, failing which costs were directed to be paid personally by the concerned officer.