In response to writ petition, DCIT filed affidavit admitting net refund of Rs. 153.80 crores plus interest due to assessee for AY 2018-19. After adjusting 20% of demand relating to earlier years against refund, balance of Rs. 100.49 crores remained payable. Court directed Department to ensure refund with applicable interest is credited to assessee’s account. (AY. 2018-19)