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2019 (10) TMI 400 - HC - Income TaxRefund orders with interest - HELD THAT:- The department does not dispute that the demands for other assessment years of the petitioner are presently not enforceable. That being the position, the refund of the petitioner arising out of the order of assessment for the said assessment year 2014-15, cannot be withheld, that too on the ground of technical difficulty of the system not accepting such a declaration of stay of the demands and giving effect to such position . The computer system and auto generation or any difficulty in doing so in a particular case, cannot override the correct legal position. In the present case, the correct legal position is that the petitioner must receive the refund. Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the system in the present case fails to permit the payment of refund, the concerned authorized officer must manually do so. We, therefore, direct the respondents to release the petitioner’s refund amount of ₹ 224,28,74,090/- with statutory interest, which shall be done within a period of two weeks from the date of receipt of this order.
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