The assessee had erroneously deposited certain tax amounts under an incorrect head and thereafter deposited the same amounts again under the correct head. The assessee filed a writ petition seeking a direction to the Department to grant refund of the excess tax paid for AYs 2021-22, 2022-23 and 2023-24 under section 237 along with interest. The Court held that it was undisputed that the assessee had deposited the tax under an incorrect head and therefore the excess payment was liable to be refunded. Accordingly, the Department was directed to verify the challans through which the deposits were made and, if it was found that excess payment had been made and there was no other impediment, the refund should be granted. If the authority concluded that the refund under section 237 could not be processed, it must communicate the reasons in writing to the assessee, who would be at liberty to avail remedies in accordance with law. (AY. 2021-22 to 2023-24).