Last month i submitted two returns for 2010 and 2011 for 777 euro and 1242 euro. Within days i was credited with 248 euro in respect of 2011 but i have not yet received the refund of 155 re 2010. Before contacting the Revenue (who always have been extremely helpful) i was wondering if there may be some reason for this...was the refund be used as a tax credit.