Court Denies Interest on Excess Self-Assessment Tax Refund Due to Lack of Revenue Demand and Taxpayer Error.

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....Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment tax, there being no allegation that such excess deposit was pursuant to demand by the Revenue, the claim for interest on excess payment voluntarily made cannot be sustained - HC....