1. LIMIT: Only refund below Rs.25,000/- directly credit into the assessee's account (CPC as well as AST processed cases).
In other cases refund banker issue cheques to the assessee.
2. REISSUE: the taxpayer has to log on to the "efiling website" - After logging on , In "My Account"
he has to select "Refund re-issue request" and enter relevant fields and submit. Thats all.