Refund u/s 118(2)(b)

I have filed I.t return of a deceased person after adding legal heir and permission from A.O u/s 119(2)(b) , itr had been proceed and refund determine , at the time of credit of refund , refund failed with a message that pan not linked with bank , bank account has been pre validated twice through the legal heir profile as deceased profile deactivated, now pls suggest me how legal heir can get refund credit in the legal heir bank account. as all bank account in the name of deceased has been closed , which is already given in itr at the time of filing.