Assessee paid additional tax and furnished copies of challans.  Subsequently, Settlement Commission informed that certain sum was payable by original assessee on account of tax and interest.  Assessee by way of an application objected and submitted that various payments made by assessee including interest payable on excess tax paid had not been considered by Commission. Assessee furnished copies of challans and requested Commission to revise calculations.  Settlement Commission dismissed application of assessee for want of payment of admitted tax and held that no interest was payable on excess tax paid out of self-assessment tax paid by assessee. On writ the Court held that  tax paid on self-assessment would fall under section 244A(1)(b), i.e., residuary clause covering refunds of amount not falling under section 244A(1) and as confirmed by a circular issued by CBDT bearing No. 549 dated 31-10-1989, said payment should be considered to be a tax and interest thereon would be payable to assessee.  If interest on excess payment made on self-assessment, same would meet requirement of section 245D(2D) of the Act.   Court  directed to be placed before the Interim Board for Settlement constituted under section 245AA for consideration. Since the matter is old, petitioners shall file a copy of the settlement application that was originally filed on 27-4-1997 before the Board within two weeks of this order being uploaded. The photocopy shall be certified as true copy by the Advocates/Chartered Accountant of petitioners. The Interim Board shall dispose the application on merits in accordance with law.  CBDT Circular bearing No. 549 dated 31-10-1989. (AY. 1989-90 to 1996-97)