Per KHANDEPARKAR R.M.S., J.:---Since common question of law and facts arise in all the petitions, they were heard together and are being disposed of by this common judgment.

2.The order rejecting the claim for interest on interest is sought to be challenged while contending that the petitioners are entitled to be paid with the interest at the rate of 15% per annum on the total amount of refund, including the interest accrued thereon from the day such refund amount became due and payable till the date of actual payment, in terms of sections 214(1), 214(1-A) and 244(1-A) r/w section 240 and section 244(1) of the Income Tax Act, 1961, hereinafter referred to as ""the said Act"", and in alternative, assuming that no such interest on interest is payable under any of the provisions of the said Act, then the same shall be ordered to be paid in exercise of writ jurisdiction since the amount of interest payable under section 214(1) r/w sections 214(1-A) and 244(1-A) of the said Act was illegally and wrongfully withheld by the respondents for a long period as stated in the petition.

3.The facts not in dispute in Writ Petition No. 5841 of 2001 are that for the assessment year 1978-79 the petitioners paid advance tax of Rs. 1,11,81,844/-. By the assessment order dated 27-3-1981, the petitioners income for the said period was assessed at Rs. 1,54,17,090/- and the tax liability was determined at Rs. 89,03,368/-. The excess advance tax of Rs. 22,78,476/- was refunded. In appeal, by order dated 23-8-1985 the income of the petitioners was reduced to Rs. 93,93,108/- and the tax liability was determined at Rs. 54,24,561/-. Accordingly further refund of Rs. 34,78,807/- was granted on 30-4-1986. As against the petitioners claim of interest to the tune of Rs. 42,58,766/-, it was allowed only to the extent of Rs. 1,73,940/- on 28-11-1986, and the claim for the balance amount was rejected. The revision filed by the petitioners was rejected on 28-2-1990. However, the Apex Court by its order dated 30-4-1997 directed the CIT, Pune, to consider the revision petition in the light of the Supreme Courts decision in (Modi Industries Ltd. others v. Commissioner of Income-tax)1, reported in 216 I.T.R. 759. By order dated 29-9-1997 the CIT(I), Pune, directed the payment of interest according to the decision in Modi Industries case (supra) and accordingly the JCIT, SR-II, Pune by his order dated 27-3-1998 while giving effect to the order of the CIT, dated 29-9-1997, granted interest amount to the tune of Rs. 40,84,906/- in addition to Rs. 1,73,940/-, which was also paid on 28-11-1986, thereby totalling the interest amount to Rs, 42,58,846/-. The said interest was calculated in terms of the provisions of law contained in section 214 r/w section 244(1-A) of the said Act, as under :--

""(i) Interest under section 214(1) at the rate of 12% p.a. on Rs. 22,78,400/- for the period 1-4-78 to 28-2-81 to the tune of Rs. 7,97,440/-;

(ii) Interest under section 214(1) at the rate of 12% p.a. on Rs. 34,78,800/- for the period from 1-4-78 to 27-3-81 to the tune of Rs. 12,17,580/-; and

(iii) Interest under section 244(1-A) on the sum of Rs. 34,78,800/- :-

(a) from 1-4-81 to 30-9-84 at the rate of 12% p.a. to the tune of Rs. 14,61,096/-, and

(b) from 1-10-84 to 31-3-86 at the rate of 15% p.a. to the tune of Rs. 7,82,730/-.""

4.The said interest amount was paid on 27-3-1998. After receipt of the said interest amount, the petitioners preferred an application contending that due to delay in payment of the amount of interest, the petitioners were entitled to claim further interest on the said amount of interest. The claim of the petitioners was rejected by the impugned order dated 25-9-2000.

5.The case of the petitioners is that :--

(a) a sum of Rs. 7,97,440/- was received by the petitioners on 2-4-1998 when the department ought to have paid the same to the petitioners on 27-3-1981. Thus, there was a delay of 17 years in the matter of payment of the said interest amount to the pet