Assessee filed its statement of specified income disclosing total consideration for specified services and equalisation levy thereon.  After declaring total levy paid, refund was claimed.  Refund was paid after petition was filed, however, no interest was paid on amount refunded. On writ the Court held that  since assessee had paid amount in excess of what was due and liable to be paid, it should equally be compensated with interest. Therefore, assessee would be entitled to interest on amount refunded from 1-4-2018 (end of financial year in which excess tax was paid by assessee) upto date of payment of refund to assessee.(AY. 2018-19)