Dismissing the petition the Court held that ; The court had taken note of the fact that the delay was substantial and when the statute clearly specifies that interest need not be paid if the proceedings of refund were delayed for reasons attributable to the assessee, and the Department having refused interest on the basis of a factual finding placing reliance on a statutory provision, there was no reason to interfere in the direction. Once the competent authority had taken such a decision, the court, in a petition under article 226 of the Constitution of India would not go into the merits of the contention, unless the decision was illegal or perverse.