The Assessing Officer had passed an order determining a refund in favour of the assessee, but the amount remained unprocessed due to technical glitches at the Central Processing Center (CPC). The High Court deprecated the delay, observing that the consequent payment of interest on admitted refunds out of public money is a loss to the nation. Accordingly, the Court directed the CPC to ensure the refund was credited by a fixed date. In case of failure, a physical cheque for the entire refund amount, together with interest under section 244A up to the date of the cheque, was to be handed over to the assessee.