Query? adhar link with pan mandatory for refund cases for ay 2017-2018 ?

I have more than 300+  LIC agents for which refund requires as early as possible for ay 2017-18.

Where Adhar link with PAN is successful , then well and good ,

but when adhar link with PAN is not successful ( i.e, mismatch between adhar data and pan data ) , then

1) Should i file those returns of LIC agents without adhar link for AY 2017-2018 ? and there is no chance to rectify the adhar card details bcoz of delay of refund processing and i don't want to delay that .

2) When Adhar link is successful , then should i require to send ITR -V to CPC BANGALORE ?

3) When adhard link is not successful , then is there any probability to delay in refund process for ay 2017-2018? bcoz i want to get refund of my clients as early as possible .

4) As far as i know , as per latest SC order , adhar link with PAN is not mandatory for ay 2017-2018 , is it true ?

Thanks