(2)Where, as a result of any final order, the amount of tax including penalty, if any, is-(a)Found to be not due or not defaulted, the interest paid, if any, on that account shall be refunded; or(b)Reduced, the interest payable on that account shall be calculated accordingly and the excess amount of interest paid, if any, shall be refunded:Provided that where any amount of tax payable is enhanced by any such final order, interest shall be payable on the amount by which the tax is enhanced after the expiry of a period of three months from the date of the order:Provided further that where the realisation of any amount remains stayed by the order of any Court or authority competent under this Act and such order is subsequently vacated, interest shall be payable also for any period during which such order remained in operation.
