Held that where the payment of tax made by a depositor is in excess and the Department chooses to refund the excess payment of tax to the depositor, interest requires to be paid on such refunds. The case does not fall either under clause (a) or clause (b) of section 244A of the Act. In the absence of an express provision as contained in clause (a), it cannot be said that the interest is payable from the first of April of the assessment year. Simultaneously, since the said payment is not made pursuant to a notice issued under section 156 of the Act, the Explanation to clause (b) has no application. In such cases, as the opening words of clause (b) specifically refer to “as in any other case”, the interest is payable from the date of payment of tax. The deductor is entitled not only to refund of tax deposited under section 195(2) of the Act, but it has to be refunded with interest from the date of payment of such tax. Accordingly the  interest had to be paid at the rate prescribed under section 244A(1)(b) for the period from the date of payment of tax, i.e., January 7, 2011.