Assessee was entitled to refunds for relevant assessment years. However, revenue was of opinion that certain procedural lacunae persisted and, therefore, although refund was payable to assessee, it was not being credited to assessee’s bank account. On writ the Court held that   once assessee was entitled to refund, it needed to be paid with all expediency and more particularly, when refunds pertained to such old assessment years. the  revenue was  directed to process refunds and credit amount to assessee’s account and if any modalities needed to be complied by assessee in that regard, assessee was to be informed within a period of four days so that further appropriate steps to credit refunds along with applicable interest was undertaken on or before returnable date.   (AY. 2004-05, 2005-06, 2007-08, 2008-09, 2018-19, 2019-20, 2020-21, 2022-23 & 2023-24)