ORDER : 1. We have heard Mr. S.K. Bagaria, learned Senior Advocate appearing on behalf of the appellant, at length. 2. In the facts and circumstances of the case and considering the fact that from the date of submission of relevant documents as demanded by the show cause notice dated 07.07.2017 and thereafter, the refund was allowed within a period of three months, the High Court has rightly held that the appellant shall not be entitled to the interest on the refund as claimed by the appellant. 3. In the facts and circumstances of the case, we see no reason to interfere with the impugned judgment and order passed by the High Court. 4. The appeal stands dismissed.