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of <h1>Assessee Entitled to 4,000 Refund After Overpayment Under Direct Tax Vivad Se Vishwas Act, 2020</h1> In a non-search case under appeal, an assessee had paid a total of 31,000, covering tax and interest, at the time of filing their tax return. An additional demand of 16,000 was raised, including 10,000 as disputed tax and 6,000 as interest. The assessee paid 14,000 during the appeal. Upon filing a declaration under the Direct Tax Vivad Se Vishwas Act, 2020, the disputed tax of 10,000 was required to be paid by March 31, 2020. Since the assessee had already paid 14,000, they are entitled to a refund of 4,000, with interest and penalties waived.
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