On writ against the failure to  issue the refunds  the Court held that   the Assessing Officer who was the Assistant Commissioner (TDS) who passed the order of rejection did not have pecuniary jurisdiction. Further, the letter dated December 10, 2020 by which the Principal Chief Commissioner, New Delhi, had referred the matter to the Principal Chief Commissioner, Bihar and Jharkhand could not be ignored, inasmuch as, the competent authority to pass the refund order was Central Board of Direct Taxes. In order to pass a final order as per Circular No. 9 of 2015, (2013) 374 ITR 25 (St) the Board is the competent authority. Case remitted to CBDT.