Payment of disputed tax in appeal allows relief under Vivad se Vishwas and refund without interest under section 244A. Payment of a disputed demand, including interest, by an appellant during the pendency of appeal does not bar eligibility under Vivad se Vishwas; appeals where the disputed amount has been paid partly or fully remain covered. If the tax paid exceeds the amount payable under Vivad se Vishwas, the appellant is entitled to a refund of the excess without interest under section 244A.