The CBDT has issued a directive dated 02.12.2015 stating that as on 01.11.2015, there were 2.07 lakh returns involving refund claims of Rs.659 crore for AY 2013-14 and 12.90 lakh returns involving Rs.4,837 crore for AY 2014-15 which are still pending for processing and issue of refunds. These returns have not been selected for scrutiny under CASS. It is stated that while reviewing the pendency of refunds, the Revenue Secretary has directed that refunds in respect of cases not selected under CASS and involving refund of less than Rs.50,000 for the assessment years 2013-14 and 2014-15 may be issued as early as possible. Based on this directive, the CBDT has “requested” the Chief Commissioners to “kindly advise” assessing officers to expeditiously process and determine refunds in non-CASS cases having claim of refund of less than Rs.50,000 and issue the same as early as possible.

Whether the Assessing Officers will obey the directives of the Revenue Secretary and of the CBDT requires to be seen.