<s>[INST] When is interest under Section 234D levied? [/INST] ​​Where any refund is granted to an assessee on summary assessment but it is found on completion of regular assessment that no refund is due to the assessee or the amount refunded exceeds the amount refundable on regular assessment, the assessee shall become liable to pay interest under Section 234D on such amount of refund which was not actually due to him.​​ </s>