Judgment ( 1. ) THOUGH this writ petition was listed for urgent hearing on the consent of the learned Counsel for the parties it is finally heard. ( 2. ) THE facts of the case lie in a narrow compass. It is the stand in the writ petition that the petitioner was allowed to get the refund of Rs. 2,93,339. 87p by order dated 28-8-92 but the interest was not paid on the aforesaid sum. ( 3. ) A return has been filed by the Department indicating that earlier there was no provision for grant of interest, and later on said provision has been incorporated. ( 4. ) HAVING heard Mrs. Seema Agrawal, learned Counsel for the petitioner, and Mr. Nair, learned Counsel for the respondents, I am of the considered view that when there has been delay in refund of amount the as- sessee is entitled to the interest on the sum for the simple reason that the department could not have withheld the amount and advance a plea that the assessee is not entitled to interest. ( 5. ) ACCORDINGLY, it is directed that the petitioner shall be entitled to the interest at the rate of 12% per annum for the amount which was refunded to the petitioner. The interest shall be computed within a period of 8 weeks from today and be paid to the petitioner. The writ petition is accordingly disposed of C. C. as per rules by 11-7-2001.