Section 237 of the Income-tax Act, 1961—Refund— When material facts are not disputable, there was no reason why the petitioner should not get the refund which flows from the order of assessment and 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 arising out of the order of assessment for the said assessment year 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- - VODAFONE IDEA LTD. V/s CIT - [2019] 267 TAXMAN 405 (BOM)