Refund on appeal requires the Assessing Officer to pay amounts due after appellate orders, subject to fresh assessment conditions. Refunds arising from appellate or other proceedings must be paid by the Assessing Officer without a claim when due as a consequence of such orders. Where an assessment is set aside or cancelled with a direction for fresh assessment, refunds become due only after that fresh assessment; where an assessment is annulled, refunds are limited to tax paid in excess of tax chargeable on the returned total income.