2023 SCC OnLine Del 5201. 4 Impugned judgment, para 10. 5 ibid, para 11. 338(3) are only to ensure that interest is paid if the refund is delayed beyond the statutorily prescribed period. However, he has argued, the timeline cannot be used to denude the power to adjust refund amounts against outstanding dues under Section 38(2). The refund can be adjusted as long as outstanding dues exist at the time when the refund is processed, even if it is beyond the stipulated timeline. The learned counsel for the assessee has supported the reasoning of the High Court and has placed reliance on several judgments of the Delhi High Court that affirm this position of law.6 6. We find no reason to interfere with the impugned judgment, which follows the view that has been consistently adopted by the High Court.7 The finding of the High Court is based on the plain language of Section 38 of the Act, which reads as follows: “38. Refunds (1) Subject to the other provisions of this section and the rules,