On writ the Court held that if the assessment was set aside, the assessee would be  entitled to the refund along with interest payable as per the statute or that paid in the cash credit account, whichever was higher and if not, the assessee would be saved from the interest on the amount recovered in the intervening period. Therefore, it was not required to direct refund of the 20 per cent. already recovered from the assessee. There shall be no further recovery based on the earlier assessment order till the appeal was disposed of by the National (AY. 2015-16)