Answer

1. F

   Facts

   After you disagree, CPC sends the case to the jurisdictional officer to confirm or correct the demand. The refund moves only after that confirmation.

2. P

   Provisions and law

   • Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025)Refund can be set off against an earlier demand only after a written intimation to the taxpayer
   • CBDT Instruction F.No. DIT(S-III)/CPC/2012-13 dated 27 November 2012Lays down how CPC adjusts refunds against outstanding demand after giving the taxpayer a chance to respond
3. A

   Analysis

   Your response status on the portal shows whether it is pending with the officer. If it has been several weeks, write to the jurisdictional officer with the response acknowledgement and proof, and raise a grievance on the portal. Example: you disagreed on a ₹20,000 demand that was paid in 2021; once the officer confirms, CPC releases the refund. Keep everything in writing.

4. C

   Conclusion

   1. 1Check the response status under Response to Outstanding Demand
   2. 2Find your jurisdictional officer under Profile > Jurisdictional AO details
   3. 3Email the officer with your acknowledgement and proof
   4. 4Raise a grievance on the portal if there is no reply
   5. 5Check refund status again after the officer acts

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.