Interest on refund.

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....o in sub-section (1) shall, —      (a) in a case where refund is out of any tax paid by way of advance tax or treated as so paid under section 201 or collected at source under section 203, commence on the 1st day of April next following the financial year and end on the date on which the refund is granted; and      (b) in any other case, commence fro....

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....uded from the period for which interest is payable, and where any question arises as to the period to be excluded, it shall be decided by the Chief Commissioner or the Commissioner.    (6) The interest under this section shall be increased or reduced in accordance with the variation in the amount on which the interest was payable as a result of any rectification, revision or appellate....