On the basis of order of Tribunal the assessee was entitle for refund for the assessment year 2013-14. Assessing Officer refused to refund amount on grounds that proceedings for subject assessment year were pending before DRP and in interregnum refund payable had been adjusted towards what could be a possible demand for assessment proceedings pending for reconsideration for assessment year 2010-11. On writ the Court held that  since there is no recoverable demand from assessee as of today and adjustment was in anticipation of conclusion of a particular proceeding in a possible manner without due process and a levy could not be unless it is with authority of law, Assessing Officer is directed to refund amount to assessee. (AY. 2013-14)