Vivaad se Vishwas Scheme

Please clarify whether refund of subsequent year can be adjusted against the Demand to be paid under Vivaad se Vishwaas Scheme.

For e.g. Demand of Rs.1500000 declared and confirmed under the Scheme for the AY 2016-17 can be adjusted / paid through the refund of Rs. 1800000/- pertaining to AY 2017-18 & AY 2018-19 or the applicant has to pay the due taxes of Demand First and then get the refund.

Thanks for Valuable Response.