0 - 2 of 2 tags for index function

Hi All
I have two tables like below with sample data:
 
ACCNT_TABLE    |   REF_TABLE
   ID_COL            |     REF_COL
    123                  |     Desc_123
    100                  |     200_payout

Hi All,
I have scenario like below:

Requirement - Need to select ID values those are present ( hidden)  in DESCR column. But no joining condition in both the tables.
Query I have used -