Interest u/s 214(1).

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....e had to be allowed alongwith the refund determined at the time of provisional assessment under section 141A of the Act. 2. Sub-section (1A) of Section 214 prior to its amendment by the Taxation Lawa (Amendment) Act 1984, enjoined that where on completion of the regular assessment, the amount on which interest was paid under sub-section (1) had been reduced, the interest would be reduced accordin....

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....t will be as a result of as per regular assessment, and not as a result of regular assessment itself. 4. It is, therefore, quite explicit from the law as it stands now that in cases where the amount of advance tax paid is found to exceed the amount of tax determined on regular assessment, the interest under section 214(1) would be allowable on the amount refunded on the provisional amount, if any....