The assessee challenged the legality of orders issued by the Department determining the tax payable under the Kar Vivadh Samadhan Scheme, 1998. The assessee contested the deduction of refund and interest from the aggregate of advance tax paid and tax deducted at source arguing that only the refunded tax amount should be considered for calculating the tax paid, excluding the interest amount since any reduction should be limited to the refund of tax and not the refund of interest. Dismissing the writ, the Hon’ble Bombay High Court upheld the Departments approach to deduct the refund and interest amount from the tax paid by the assessee while emphasizing that to determine the disputed tax accurately, it was essential to consider any refunds issued by the revenue to the assessee  and any interest paid on those refunds since disputed tax must be total tax determined and payable but which remains unpaid.