The assessee filed a revised return claiming refund for AY 2008-09 after completion of assessment and subsequently sought condonation of delay. As per S. 139(5), a revised return is to be filed before three months prior to the end of the relevant assessment year or before completion of assessment, whichever is earlier. CBDT Instruction No. 13 of 2006, issued under S. 119(2)(b), provides that in cases where refund claims exceed Rs. 10 lakhs but are up to Rs. 50 lakhs, an application for condonation must be filed within six years from the end of the relevant assessment year. In the present case, the refund claim was Rs. 24,83,851 and the six-year period from AY 2008-09 expired on 31-3-2015. The assessee, however, filed the condonation application only on 25-7-2016, beyond the prescribed period. The Revenue rejected the claim and the Single Judge directed consideration of the refund claim with applicable interest. On appeal, the High Court held that the assessee could not be granted the benefit of his own wrong; though the refund claim may have been genuine and bona fide, interest under S. 244A could not be directed as interest is compensatory and payable only for delay attributable to the Revenue. Since the delay was on account of the assessee in not filing the condonation application within the prescribed time, the direction to grant interest was set aside. However, the Revenue was directed to consider the assessee’s claim for refund, if not already considered, within four weeks. (AY. 2008-09)