Allowing the petition the Court held, that notwithstanding the order of the Tribunal which attained finality on September 25, 2014, the Revenue did not consider it fit to return the cash of Rs. 2,60,000 that was seized on or about July 9, 1996. Moreover, even after the Principal Commissioner passed the order on December 31, 2019 under section 132B of the Act, the Revenue did not consider it fit to process and refund the amount. Even after the petition was filed and served and the lawyer appeared for the Revenue, the Revenue still did not consider it fit to return the money. Therefore, there had been an inordinate delay and this was nothing but a clear case of high handedness on the part of the officers of the Revenue. The assessee would be entitled to interest at 12 per cent. per annum for the post-assessment period, i. e., from September 25, 2014 until payment/realisation. Court also held that the Income-tax Act, 1961 recognises the principle that a person should only be taxed in accordance with law and hence where excess amounts of tax are collected from an assessee or any amounts are wrongfully withheld from an assessee without authority of law the Revenue must compensate the assessee. ( AY.1991-92)