Petitioner opted to settle disputes under DTVSV Act, 2020 by filing declarations in Form-1 on 31-1-2021 for ten assessment years starting from assessment year 1999-2000 up to assessment year 2008-09 before Designated Authority in terms of section 4(1). For period in dispute i.e., assessment year 1999-2000 to assessment year 2002-03, Deputy Commissioner, International Taxation had issued orders dated 29-1-2021 under section 154 and ordered refund of amounts after adjusting tax liability from refunds due for assessment years 2004-05 & 2005-06 under section 245. Petitioner had adjusted refundable amounts from assessment year 2004-05 and assessment year 2005-06 towards amounts payable by petitioner for assessment years 1999-2000 to 2002-03 years in Form-1-Designated Authority accepted adjustment and ordered refund of amounts to petitioner but declined to interest under section 244A on delayed payments/adjustments of refund. On writ the Court held that  section 7 of DTVSV Act, 2020 is a complete code by itself and if case is to be settled under it, no interest under section 244-A is available. Accordingly the amounts adjusted and appropriated towards tax liability for assessment years 1999-2000 and 2000-01 under provisions of DTVSV Act from and out of refunds due for assessment years 2004-05 and 2005-06 were to be treated as amount paid by petitioner for assessment year 1999-2000 and assessment year 2000-01 under DTVSV Act, 2020 and consequently, department was to be directed to process excess amount quantified as refundable in section 154 orders dated 29-1-2021 for those assessment years together with interest under section 244-A for assessment years 2004-05 and 2005-06, subject to limitation that no declaration was filed for assessment year 2004-05 and assessment year 2005-06. Amount of tax that had been ordered to be refunded for rest of two assessment years i.e., assessment year 2001-02 and assessment year 2002-03 was concerned, excess amounts were refundable in view of section 7 of DTVSV Act but petitioner was not entitled to interest under section 244-A for these two assessment years in view of Explanation to section 7 of DTVSV Act. (AY. 1999-2000 to 2002-03)