On appeal the Tribunal directed the Department to pay compensation in the form of simple interest on the amount due at the rate at which the assessee otherwise would have been entitled to, on the delayed payment of excess tax paid. The Department filed a miscellaneous application before the Tribunal, which was dismissed as being misconceived and not maintainable and on the ground that there was no error apparent on the record. On appeal by the Department contending that there was no provision under section 244A for payment of interest on delayed refund and that the interest was rejected on the ground that the delay to issue refund was attributable to the assessee . Dismissing the appeal of the revenue the Court held that the interest on the delayed refund was part of the principal amount and the delayed interest included the interest for not refunding the principal amount. The net of interest partook the character of “amount due” under section 244A. The Tribunal was right in directing the Department to pay compensation in the form of simple interest on the amount due at the rate at which the assessee otherwise would have been entitled to under section 244A on the delayed refund up to the date of issue of refund. CIT v. H. E. G. LTD. [2010] 324 ITR 331 (SC)  followed. (AY. 1996-97 to 1999-2000)