https://www.taxtmi.com/caselaws?id=153353 Section 244A interest on refund is available only where the refund is due under the Income-tax Act to an assessee or deemed assessee. A person who deducted tax without a statutory obligation to do so, and whose amount was returned pursuant to a circular rather than through the Act's refund machinery, does not qualify for statutory interest. The commentary distinguishes statutory refund rights under sections 237 and 244A from any broader claim for compensation, and states that a non-assessee deductor cannot invoke section 244A on those facts. en-us Thu, 25 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153353 Section 244A interest on refund is available only where the refund is due under the Income-tax Act to an assessee or deemed assessee. A person who deducted tax without a statutory obligation to do so, and whose amount was returned pursuant to a circular rather than through the Act's refund machinery, does not qualify for statutory interest. The commentary distinguishes statutory refund rights under sections 237 and 244A from any broader claim for compensation, and states that a non-assessee deductor cannot invoke section 244A on those facts. Case-Laws Income Tax Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153353