Petitioner was allotted shares by his employer. Tax was deducted by employer. Appellate Authorities have held that the tax was not liable to be deducted. The assessee filed revised return and requested for refund of tax amount together with interest. Assessing Officer refunded only tax amount paid by petitioner’s employer without any interest. On writ the Court held that   there was no discussion as to why interest under section 244A was not payable to petitioner. Court also held that since sub-clause (1)(a) to section 244A permits interest on delayed payment of refund, therefore, petitioner was justified in asking for interest on delayed refund of tax that was paid by his employer, which was held to be not payable by employer  and  once there was a refund and if there was a delay, interest was payable and there was no basis for denying interest on such delayed refund of amount. (AY. 1999-2000)