Won your appeal or got an assessment order set aside? The tax you paid under protest comes back — with a higher interest rate.
If you deposited tax, interest, or penalty under protest during an assessment, audit, or investigation — and that demand is later reduced or set aside on appeal, revision, or by an appellate tribunal or court — the excess amount you paid is refundable. This also covers refunds arising from finalisation of a provisional assessment where the final liability turns out to be lower than what was deposited.
One thing worth knowing: if your refund arises from an appellate order, the interest rate you're entitled to on any delay is 9% per annum instead of the standard 6% — and importantly, it's calculated from the 61st day after your original refund application, not from the date of the favourable order itself.
The order reducing or setting aside the demand — the trigger document for this entire claim.
Along with the challan showing the tax, interest, or penalty actually deposited under protest.
Working out the exact amount refundable — original payment minus the final confirmed liability.
Rule 89(2) declaration on unjust enrichment — self-declaration under ₹2 lakh, CA/CMA certificate above it.
Applying before the order is truly final — the department can withhold the refund under Section 54(11) if revenue interest is at risk pending further appeal.
Missing pages, DIN, or annexures from the appellate order attached with the application.
Send us the order copy on WhatsApp — we'll calculate the exact refund and interest due, and file it correctly.
Chat on WhatsApp ← All Refund Types