Allowing the petitions the Court observed that ,we hope and trust that all pending refund applications are processed in the order in which they are received by the Respondents. If refunds are generated on account of orders of Higher Forums, Authorities and Courts, then, it is the bounden duty of the Revenue to grant such refund and disburse the amount expeditiously. Court also observed that ,needless to clarify that in the absence of a clear policy, the Courts may then impose interest on the quantum of refund generated either by virtue of Court orders or by virtue of substantive proceedings arising out of refund applications. Either way, it is the Revenue who would have to pay interest on the delayed refund and as such rates determined by the Court.  It is in these circumstances that we hope and trust that some order and discipline should be brought as far as this aspect is concerned. Let the copy of this order be forwarded to the Principal Commissioner-3 and the Chairperson – Central Board of Direct Taxes. The needful be done by the Registry officials within two weeks from today.( WP. No. 2460 of 2018, dt. 01.10.2018)

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