Assessee claimed refund of excess Dividend Distribution Tax (DDT) paid. Assessee contended  that beneficial rate on dividends, as specified in Double Taxation Avoidance Agreement (DTAA), should be applied for purpose of calculating DDT Rationale behind this argument was that DTAA provisions take precedence over provisions-Assessee claimed that it should be entitled to a refund of DDT based on more favourable rates provided in DTAA.  Assessing Officer dismissed claim. Commissioner (Appeals), upheld order of Assessing Officer by relying on decision of Special Bench of Tribunal in case of Dy. CIT v. Total Oil India Private Ltd (2023) 149 taxmann.com 332 (Mum)(Trib)(SB)  wherein it was held that provisions of DTAA did not entitle assessee to a refund of DDT paid at a rate exceeding that specified in DTAA. Tribunal affirmed the order of the CIT(A). (AY. 2017-18)