Interest on excess tax payments to be paid from payment date to refund, with instalment and exclusion rules. Where an assessee receives a refund because amounts paid after the specified cutoff were found in appeal or other proceeding to exceed tax or penalty liability, the Central Government shall pay simple interest at the rate specified in the referenced provision on the excess from the date of payment to the date of refund. Interest on instalments is payable from each instalment's payment date; no interest is payable for one month from the date of the order in appeal, and interest under the pre existing sub section is excluded for the same excess.