1. The petitioner was constrained to approach this court in view of the failure of the respondent to refund amounts payable as reflected in form 5 dated June 15, 2021 issued under the Direct Tax Vivad se Vishwas (DTVSV) Act, 2020 read with the Direct Tax Vivad se Vishwas Rules, 2020.

2. Form 5 provides that the Designated Authority has issued a certificate dated February 27, 2021 showing an amount of Rs.62,81,983 as refundable to the petitioner. The Central Board of Direct Taxes, Ministry of Finance issued a Central Action Plan for 2021-2022 in which clause 9 (page 74) reads as under:
'9. Jurisdictional Assessing Officers to pass consequential orders and reduce demand or issue refunds, latest by July 31, 2021 in all Vivad se Vishwas cases wherein form 5 has been issued up to June 30, 2021. For all subsequent issue of form 5, i.e., July 1, 2021 onwards jurisdictional Assessing Officers may give necessary effect within 30 day