{"id":6148,"date":"2014-07-21T16:07:00","date_gmt":"2014-07-21T16:07:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6148"},"modified":"2014-07-21T16:13:32","modified_gmt":"2014-07-21T10:43:32","slug":"income-tax-tax-at-source-tds-refund","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/21\/income-tax-tax-at-source-tds-refund\/","title":{"rendered":"Income Tax \u2014 Tax at Source\/TDS \u2014 Refund"},"content":{"rendered":"<div>\n<div><span><font face=\"Times New Roman\"><b>Cases Reported in &nbsp;2014 SCC Vol. 6 July 14, 2014 Part 3<\/b><\/font><\/span><\/div>\n<div><font face=\"Times New Roman\"><br \/><\/font><\/div>\n<div><span><font face=\"Times New Roman\">When collection is illegal, Revenue is obliged to refund such amount with interest as money so deposited is retained and enjoyed by it. Hence, resident\/deductor who had deducted tax at source and deposited the same before remitting amounts payable to non-resident\/foreign company is entitled to interest on such refund on par with assessee. No discrimination can be shown between assessee and resident\/deductor in payment of interest on refund of tax. Further, such refund attracts interest from date of payment\/deposit of the tax since it falls under \u201cin any other case\u201d in S. 244-A(1)(b) of IT Act, 1961. Money received and retained without right, carries with it right to interest. Whenever money received by a party which ex ae quo et bono ought to be refunded, the right to interest follows, as a matter of course and the State is not exempted from payment of interest. Union of India v. Tata Chemicals Ltd., <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink.aspx?q=(2014)_6_SCC_335&amp;db=0 \">(2014) 6 SCC 335&nbsp;<\/a><\/font><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cases Reported in &nbsp;2014 SCC Vol. 6 July 14, 2014 Part 3 When collection is illegal, Revenue is obliged to refund such <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16],"tags":[2532],"class_list":["post-6148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-supremecourtcases","tag-Refund"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Income Tax \u2014 Tax at Source\/TDS \u2014 Refund | SCC 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orders refund of \u20b95.37 Crore with interest","author":"Ritu","date":"January 12, 2026","format":false,"excerpt":"Income Tax Department officers\u2019 \u201cutterly negligent attitude\u201d compelled the petitioner to approach the Court.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"refund to Microsoft","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/refund-to-Microsoft.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":269807,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/deposit-and-refund-scheme-for-taxes-in-electronic-ledgers-revised-vide-central-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":6148,"position":5},"title":"Deposit and refund scheme for taxes in Electronic Ledgers revised vide Central Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 8, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 5-7-2022, Central Government notified Central Goods and Services Tax (Amendment) Rules, 2022 that amends Central Goods and Services Tax Rules, 2017. 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