Cash and gold bars were seized by police from the assessee, non-filer of return of income and handed over to the Magistrate after registering a crime. The Department treated these assets as the assessee’s income and took custody of the cash under section 132A. An assessment order followed, fixing the assessee’s total income for the assessment year 2016-2017 and imposing a penalty under section 271AAB. The assessee filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020 ((2020) 422 ITR (St.) 121). The assessee’s declaration under section 4 of the 2020 Act was accepted. Since out of the cash seized, an amount was retained by the Department and an order was issued, giving effect to form 5 certificate and directed refund confirming that the assessee was eligible for a refund from the seized cash. The Department delayed issuing the consequential refund order by twenty-three months, beyond the thirty-days limit set by the Central Board of Direct Taxes. On a writ petition, allowing the petition, that since form 5 certificate was issued to the assessee under the 2020 Act, the consequential order granting a refund ought to have been issued within the prescribed thirty-days timeline. Section 7 of the 2020 Act and its Explanation indicated that if the declarant had paid any amount in excess of tax found payable under section 3, he would be entitled only to refund of the excess amount paid, but without interest. Such provision could not enable the Department to deny interest due to the assessee since the situation was different. The provisions of section 7 interdicted the grant of interest on payments made prior to the submission of the declaration by the declarant. After the declaration was made by the Department in form 5, identifying the amount of arrears due from the declarant, the delay thereafter, in refunding any excess amount paid earlier, could not be protected by the Explanation to section 7 of the 2020 Act. The Department was directed to issue orders granting interest on the amount of refund at the rate of six per cent. from expiry of thirty days from the date of issue of form 5 till the date of refund order. The interest was to be quantified and paid within thirty days. (SJ) (AY.  2016-17)