The return filed by the assessee was scrutinized and the assessment order gave rise to refund of certain sum. Since the refund was not forthcoming, the petitioner wrote several letters to the department but with no avail. The petitioner pointed out that TDS mismatch of as small as Re.1 (on account of rounding off of the figure) was cited as reason more than once for not releasing the refund. On writ the Court held that when material facts are not disputable, there is no reason why the petitioner should not get the refund which flows from the order of assessment. The department does not dispute that the demands for other assessment years of the petitioner are presently not enforceable. That being the position, the refund of the petitioner, when facts are not disputable cannot be withheld, that too on the ground of technical difficulty of the system not accepting such a declaration of stay of the demands and giving effect to such position. The computer system and auto generation or any difficulty in doing so in a particular case, cannot override the correct legal position. In the present case, the correct legal position is that the petitioner must receive the refund. Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the system fails to permit the payment of refund, the concerned authorized officer must manually do so. Therefore the respondent is directed to release the petitioner’s refund amount with statutory interest. (WP No. 2436 of 2019 dt 4-10 209)