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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest under Section 234D: refund amounts paid on summary assessment may attract interest where regular assessment does not allow the refund.</h1> Interest under Section 234D is charged where a refund is paid on summary assessment but no refund is due on regular assessment, in which case interest is computed on the whole refund; if a subsequent refund exceeds the amount refundable on regular assessment, interest is charged on the excess refund amount.

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