Held, allowing the petition, that the adjustment of refund for the assessment year 2021-2022 against the demand for the assessment years 2015-2016 and 2016-2017 and the adjustment refund for the assessment year 2017-2018 against the demand for the assessment year 2016-2017 were quashed and set aside. The refund amount or such additional amount as might have been determined was to be paid to the assessee with interest thereon under section 244A up to the date of payment (AY.2015-16, 2016-17)