Assessee co-operative society paid excess advance tax towards TDS.  Assessee filed return of income but did not file refund application towards excess tax paid. Later on, assessee filed an application under section 119(2)(b) for condoning delay in filing refund application which was rejected by CBDT.  Writ Court allowed assessee’s entitlement for condonation of delay and granted refund.  Assessee contended that it was also entitled for interest on refund under section 244A for period when application was pending before Writ Court. Court held that  what happened in interregnum could not prejudice assessee and should also not prejudice department by directing payment of interest for delay period. Since there was no delay attributable to department, assessee could not be allowed interest on refunded amount of advance tax for such period of pendency of petition before High Court.  (AY. 1997-98)