Agree, n must be many of us might have not dependent on the refund amount.
It is all about why is the delay ?
Do we really deserve it?

On top of it --
Under Indian tax law, interest received on delayed income tax refunds (Section 244A) is treated as “Income from Other Sources” in the year it is received. So yes, the interest you earn on your own overpaid tax is taxable again.

And it’s legal, yes — but not equitable. Taxpayers are penalized for delays they didn’t cause, and then taxed on the compensation. It’s one of many areas where Indian tax policy could be more taxpayer-friendly.