JUDGMENT judgment of court was delivered by L. Narasimha Reddy J.-The petitioner is industrial undertaking, involved in business of conversion of steel scrap into ingots. It has undertaken such activity in favour of M/s. Uni Metal Alloys Ltd., Secunderabad, during financial years 1991-92 and 1992-93. Similar work was undertaken for other agencies also. While making payments for job work, agencies have deducted tax at source, aggregating to Rs. 3,52,721. However, relevant certificates were not issued to petitioner. On its part, petitioner paid tax assessed to it. It made claim for refund of amount to extent of TDS. After prolonged correspondence, refund was made on June 12, 2001, for Rs. 3,52,721. petitioner submitted representations on June 24, 2001, and October 23, 2001, with request to pay interest under section 244A(2) of Income-tax Act, 1961 (for short "the Act"), on amount, from due date till date of payment. same was rejected through reply dated January 8, 2002. petitioner contends that just as assessee is liable to pay interest on delayed payment of tax, Department is also under obligation to pay interest on delayed refund of amounts. It is urged that section 244A provides for payment of interest and, in instant case, though refund was made almost after decade, interest was not paid. plea of respondent is that delay in refunding amount, representing TDS, was on account of failure on part of petitioner to furnish TDS certificates. They plead that it is only in year 2001, that petitioner submitted indemnity bond, filed affidavit and submitted documents and that soon thereafter, amount was refunded. Heard Sri S. Ashok Anand Kumar, learned counsel for petitioner and Sri S. R. Ashok, learned senior counsel for respondent. Act provides for refund of any amount received by Department, in excess of what was due from assessee in particular assessment year. Section 244A also provides for payment of interest in case refund is delayed. There are instances where courts directed payment of interest on interest also, if there was proven negligence on part of Department in refunding amount. Much, however, would depend upon facts of each case. From payments, that were due to petitioner, its customers have deducted TDS, being Rs. 3,52,721 in financial years 1991-92 and 199293. petitioner was entitled for refund or adjustment of same only on production of TDS certificate. Rules framed under Act mandate that adjustment of TDS from tax payable by assessee can be made only on production of certificate, issued by person or agency, which effected TDS. In absence of same, Department cannot be expected to refund or adjust amount. TDS from petitioner was, with reference to about 10 bills, spread over one year. record does not disclose nature of steps taken by petitioner for obtaining TDS certificates, either from concerned agencies, or even from Department. It was only in year 2001, that petitioner came forward with affidavit as well as indemnity bond, furnishing particulars. Soon thereafter, order of modification under section 151 of Act was passed on June 12, 2001, directing refund also, i.e., Rs. 3,52,721. occasion to pay interest would have arisen, if only delay was on part of Department. Section 244A of Act itself mandates that, if delay in refund is attributable to assessee, wholly or in part, it shall be excluded from period for which, interest is payable. Section 244A of Act reads: "244A. (1) Where refund of any amount becomes due to assessee under this Act, he shall, subject to provisions of this section, be entitled to receive, in addition to said amount, simple interest thereon calculated in following manner, namely:- (a) where refund is out of any tax paid under section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during financial year immediately preceding assessment year, such interest shall be calculated at rate of one-half per cent. for every month or part of month comprised in period from 1st day of April of assessment year to date on which refund is granted: Provided that no interest shall be payable if amount of refund is less than ten per cent. of tax as determined under sub-section (1) of section 115WE or sub-section (1) of section 143 or on regular assessment; (b) in any other case, such interest shall be calculated at rate of one-half per cent. for every month or part of month comprised in period or periods from date or, as case may be, dates of payment of tax or penalty to date on which refund is granted. Explanation.-For purposes of this clause,'date of payment of tax or penalty' means date on and from which amount of tax or penalty specified in notice of demand issued under section 156 is paid in excess of such demand. (2) If proceedings resulting in refund are delayed for reasons attributable to assessee, whether wholly or in part, period of delay so attributable to him shall be excluded from period for which interest is payable, and where any question arises as to period to be excluded, it shall be decided by Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner whose decision thereon shall be final." (Sub-sections (3) and (4) are omitted, since they are not necessary) It is not case of petitioner that even after it has submitted TDS certificates or indemnity bond, there was any delay on part of Department in making refund. case is covered by sub-section (2) of section 244A of Act. We do not find any ground to grant any relief to petitioner. writ petition is, accordingly, dismissed. There shall be no order as to costs. *** L. Madanlal Steels Ltd. v. Chief Commissioner of Income-tax