INCOME TAX REFUND

MY CHARTERED  ACCOUNTANT , G.V.SAMANT &CO , SUBMITTED  ITR-2 FOR THE ASSESSMENT YEAR 2007-2008  TO YOUR OFFICE ,ON 14TH FEB'08 ,VIDE RECEIPT NO 1921004536 ,CLAIMING REFUND OF RS.12596 /-.  THIS  WAS AUTOMATICALLY DEDUCTED  BY CANARA BANK, SANTACRUZ WEST , FROM MY  NEW  DEFENCE PENSION ACCOUNT . I WILL  APPRECIATE IF YOU KINDLY ARRANGE TO TRANSFER THE SAME REFUND AMOUNT IN MY PENSION A/C MENTIONED BELOW AS EARLY AS POSSIBLE .(Basudev Basu ; A/C No.-17297 ; Canara Bank ; 95/Pankaj ; Linking Rd.;Santacruz West;Mumbai-400054 ;MICR - 400015060 .  WARMEST REGARDS -BASUDEV BASU ,PAN.NO-AAKPB7981P ; RES.TEL-022 - 26462466

Refund of Tax consequent to  relief given  in terms of order of  ITAT  appeal against order of  Assessing Officer u/s 143(3) making addl tax demand .  and TRO  recovering the said  addl tax thru attachment of Bank account  wven when  appeal was pending.

1. Why it is necessary for a tax payer to  run from pillar to post  for refund  and why cant the Dept gracefully refund the tax recovered thru coersion(by TRO) ?  Tax receovered in 2003  has not been refunded even when the appeal was disposed off favourably in 2006 by Tribunal.

2. Also I see that the dept pays only interest at 0.5% per month on such refund  even though they levy  1.25% p.m. for delayed payments of Tax payer ? why this double standard ?