Interest on delayed refund starts on expiry of 3 months from date of receipt of application for refund

Interest on delayed refund starts on expiry of 3 months from date of receipt of application for refund and not from date of order granting refund HIGH COURT OF GUJARAT Shri Jagdamba Polymers Ltd. versus Union of India & 2 SPECIAL CIVIL APPLICATION NO. 3163 OF 2008 AUGUST 23, 2012 JUDGMENT Akil Kureshi, J. The petitioners have filed this petition seeking a writ, order or direction setting aside Order-In-Original dated 16-5-2007 and Order-In-Appeal dated 5-9-2007. The petitioners have further prayed for a direction for payment of interest of Rs.23,59,504/- and the delayed pa...