Assessee was an employee of a bank.  Assessing Officer allowed relief under section 89 of Rs. 2,81,797 to assessee.  He further granted refund of Rs. 2,05,030 to assessee. Assessee submitted before High Court that principal refundable amount should be equal to amount of relief, i.e., Rs. 2,81,797 instead of Rs. 2,05,030 calculated by Assessing Officer. Court held that  since refundable amount of Rs. 2,05,030 was calculated by Assessing Officer after considering relief of Rs. 2,81,797 as claimed by assessee under section 89 and Chartered Accountant attached to High Court also verified refund of Rs. 2,05,030, there was no mistake on part of Assessing Officer in calculation of refundable amount to tune of Rs. 2,05,030.   High Court directed Assessing Officer to refund due amount to assessee with allowable interest.Assessing Officer granted refund to assessee along with interest calculated at rate of 0.5 per cent per month. Assessee submitted before High Court that High Court earlier directed Assessing Officer to pay amount of refund along with interest, therefore, principal amount could not be treated as refund and it was judgment debt and, therefore, he was entitled for simple interest at rate of 18 per cent per annum.  Since Chartered Accountant attached to High Court also mentioned in his report that interest was payable at rate of 0.5 per cent per month and assessee had not suggested any provision under which he was entitled to interest at rate of 18 per cent per annum and it was also not pointed by assessee that if amount of refund be considered as judgment debt then under which provision same will fetch interest at rate of 18 per cent per annum, there was no error in calculation of interest. (AY. 2009-10)