On a writ petition seeking refund of the amount in excess of 20 per cent. of the total disputed tax demand for the assessment year 2013-14 adjusted against the refunds due for various assessment years. Allowing the petition, that in view of the mandate of law and the fact that refunds had been adjusted against outstanding tax demand by the authority without invoking section 245 and without following the due procedure prescribed under the section inasmuch as no notice or opportunity of predecisional hearing had been provided to the assessee prior to such adjustment of refund, the assessee was entitled to refund of adjustments made in excess of 20 per cent. of the disputed tax demands.(AY.2013-14)