On the basis of  the  order passed by Authority for Advance Rulings that payment received by assessee from its Indian distributor for sale of software product in India was royalty, assessee filed its returns and paid taxes under protest.  Order of AAR had been challenged by assessee before Apex Court and it was expressly overruled. Subsequent to order of Apex Court, assessee filed rectification application and sought for refund of taxes by invoking section 154 but lower authorities rejected assessee’s rectification application on premise that section 154 was not applicable to facts of the case. On writ the Court held that  as per circular No. 68, dated 17-11-1971, an assessee is entitled to seek rectification pursuant to interpretation of law by Apex Court, taxes paid by assessee under protest deserved to be refunded by rectifying income-tax returns filed by assessee. Order is set aside  and rectification is allowed. (AY. 2017-18 to 2019-20)(SJ)