On writ High Court directed revenue to grant interest on refund to assessee at rate of 15 per cent per annum from date on which it was determined, till date of payment of same to assessee.  On appeal, revenue submitted that statutorily fixed rate of interest under section 244A is only 6 per cent per annum, therefore, High Court could not have ordered for refund at rate of 15 per cent per annum. Assessee  submitted that revenue had already complied with direction issued by High Court. Court held that  by an interim order had stayed direction of High Court insofar as it pertained to award of interest in excess of 6 per cent per annum.  Therefore, appeal was to be allowed by directing assessee to refund amount of interest in excess of 6 per cent per annum. (AY. 2017-18)