I am advised by the Revenue Commissioners that the relevant repayment claim was received and processed on 13 August 2014. On 14 August a refund was credited by electronic fund transfer to the bank account then on record for the person concerned, the details of which had been previously provided to Revenue by that person. On 16 September the person concerned advised Revenue that he no longer had access to the account in question and confirmed that he had not received the repayment. Revenue has since been endeavouring to recoup the money transferred to that account. The repayment claim has now been re-processed and a cheque is issuing to the person concerned today, 9 December 2014.