of adjusting them on a future date. This would go against the object and purpose of the provision. This contention is hence rejected. 11. In view of the above, we dismiss the present appeal and affirm the impugned judgment directing the refund of amounts along with interest as provided under Section 42 of the Act. 12. Pending applications, if any, are disposed of. ……………………………….J. [PAMIDIGHANTAM SRI NARASIMHA] ……………………………….J. [PRASANNA BHALACHANDRA VARALE] NEW DELHI; MAY 01, 2024 PROVIDED that the interest shall be calculated on the amount of refund due after deducting therefrom any tax, interest, penalty or any other dues under this Act, or under the Central Sales Tax Act, 1956 (74 of 1956): PROVIDED FURTHER that if the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly. Explanation.- If the delay in granting the refund is attributable to the said person, whether wholly or in part, the period of the delay