Union Of India Tr.Dir.Of I.T vs M/S Tata Chemicals Ltd on 26 February, 2014
10. Interest is essentially a compensation to a person who has
been deprived of use of the amounts due to him. It is relevant to
refer to the following observations made by the Supreme Court in
Union of India v. Tata Chemicals Ltd.: (2014) 6 SCC 335: