If a resident deductor is entitled for the refund of tax ...
Resident Deductor Entitled to Tax Refund with Interest from Payment Date u/ss 195 and 244A.
April 27, 2016
Circulars Income Tax
If a resident deductor is entitled for the refund of tax deposited u/s 195, then it has to be refunded with interest u/s 244A from the date of payment of such tax.
View Source