S. 244A : Refunds-Interest on refunds-Instructions of Central Board Of Direct Taxes-Failure to refund amounts payable under Form 5 issued Under Direct Tax Vivad Se Vishwas Act, 2020 Read With Direct Tax Vivad Se Vishwas Rules, 2020-Assessee entitled to interest on refund for period from date of issue of Form 5 till date of payment.[S. 237, Direct Tax Vivad Se Vishwas Act, 2020, Direct Tax Vivad Se Vishwas Rules, 2020, Art. 226]