TAX REFUND - travils of Tax payers in India

I am a small Business owner. There was an arbitrary tax demand from the Tax man in the year 96 .Though I had notified the department that I filed an appeal before appellate authority and sought stay of recovery, the high-handed Officer sent his recovery officer to bank without my knowledge and attached my Bank account and recovered the disputed amount. I ultimately succeeded in my appeal in 2006. Ever since 2006, I have been following up for the refund of the taxes recovered. Till date I have not received the refund. Even if I receive a refund now after 12 years , I incurred an interest burden of 15% p.a.compounded, that I have paid to my bank on my loans these 12 years . Department pays a paltry interest of 6% simple interest while refunding ! So even after I succeeded in appeal, I lost more than the tax amount recovered, by way of interest burden ! While Tax man collects interest at 15% for delayed payment of taxes, he pays only 6% for delayed refund ! This is unjustified and unfair treatment of honest tax payer., To add insult to injury, the corrupt officials even demand gratification for speeding up refund of our own money de to us !!!
I am told that in western countries tax payers are treated with respect and courtesy .
Here we Tax payers are treated as slaves of Govt, only make us slog and pay taxes. and corrupt officials indulge in blackmails and extortion thru threat of arbitrary tax demands and then forcing Tax payer to pay them . To avoid costly and time consuming tax litigation, they know every tax payer likes to settle with him! Those who dont, end up in litigation like me . I have ultimately closed down my business , unable to bear all this harrassment.Small Business owners are the worst sufferers having to do business surroundedand hounded by multiple Tax depts, and complex tax laws that even expert Tax Law practitioners find it difficult to understand !!