Section 46(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Where as a result of any final order, the amount of tax, with respect to the default in the payment of which-(a)interest was levied has been annulled, the interest levied shall be cancelled and the amount of interest, if any, paid shall be refunded;(b)interest was levied has been reduced, the interest levied, shall be proportionately reduced and the interest, if any, found as paid in excess consequent on such reduction, shall be refunded.
