https://www.taxtmi.com/caselaws?id=797905 Interest on refunds of excess self-assessment tax is a substantive, non-discretionary statutory entitlement when appellate exclusion of gains creates the excess payment. Where the refund is not within specifically enumerated refund categories, interest runs from the date the excess tax was paid under the applicable refund-interest framework. The later amendment concerning self-assessment tax does not negate entitlement for the earlier period. Interest is payable from the payment date until 1 June 2016, with interest thereafter already paid. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797905 Interest on refunds of excess self-assessment tax is a substantive, non-discretionary statutory entitlement when appellate exclusion of gains creates the excess payment. Where the refund is not within specifically enumerated refund categories, interest runs from the date the excess tax was paid under the applicable refund-interest framework. The later amendment concerning self-assessment tax does not negate entitlement for the earlier period. Interest is payable from the payment date until 1 June 2016, with interest thereafter already paid. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797905