S.240 of the IT Act, 1961 cast obligation on the revenue to effect the refund

RELEVANT PARAGRAPH 11. Before proceeding to examine the contentions of the parties it is useful to extracts section240 and section 244-A (1)(a) & (b) which reads thus:- ” 240. Refund on appeal, etc. – Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee, without his having to make any claim in that behalf: Provided that where, by the order aforesaid:- (a) an assessment is set aside or cancelled and...