JUDGMENT Heard Sri Bharat Ji Agrawal, the learned Senior Advocate along with Sri Rashi Agrawal, Advocate for the petitioner and Sri C.B. Tripathi, the learned counsel for the respondents. 2. While making the assessment, the Assessing Officer also passed an order holding that the petitioner was entitled for refund of the tax deposited in excess. This is reflected in the assessment years 2005-06, 2006-07, 2007-08 and 2009-10. In spite of a clear order of the Assessing Officer to refund the amount, the same was not refunded. Accordingly, the present writ petition was filed in the year 2013 for a writ a mandamus commanding the respondents to refund the amount for the aforesaid assessment years. 3. The respondents have taken a stand in the counter affidavit that the revisional proceedings have been initiated against the assessment order and therefore, the amount could not be refunded. We find that the revisional proceedings have now been set aside by the tribunal vide its order dated 30.05.2015 and the matter has become final since we find that no further revision has been filed before the High Court. This fact has been admitted by Sri C.B. Triparthi, the learned counsel for the respondents. Sri Tripathi, however, states that the order dated 20th of December, 2015 has been passed directing refund of Rs. 60460752/- which will be deposited in the petitioner's account within 48 hours. We find that this is only the principal amount, the respondents are required to pay the interest as per Section 29 of the U.P. Trade Tax Act read with Section 40 of the U.P. VAT Act. 4. We, accordingly, dispose of the writ petition directing the respondent no. 4 to ensure that the principal amount is credited in the petitioner's account on or before 28th of December, 2015 and that the interest payale under the Act should also be credited in the petitioner's account on or before 5th of January, 2015. 5. This order will apply for the assessment years 2005- 06, 2006-07 and 2007-08.