Interest U/s. 244A on Excess self Assessment Tax Payment cannot be denied

Brief of the case is to be sorted properly

Brief of the case:

• The High Court held that the amount paid was held by the Government till a direction was issued by the appellate authority to refund the same, therefore, it should carry interest as a matter of course. Furthermore, it was held that interest was in the nature of compensation for use and retention of money collected unauthorisedly by the department.
• The High Court further held that refund due and payable to the assessee is debt o

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