- (1.) List revised. None appears for the respondent. The contention of the petitioner is that the refund had become due after the order of the Collector (Appeals) dated 30-9-1992, Annexure-2 to the writ petition. Then the respondent has filed an appeal before the CEGAT and also made an appeal before the CEGAT and also made an application for stay, which is said to have been rejected by an order dated 15-10-1993, Annexure-3 to the writ petition.
(2.) There being no stay order by the CEGAT, the order of the Collector (Appeals) remains operative and the petitioner is entitled to refund.
(3.) Upon hearing the petitioner, the petition is allowed and the respondent is directed to refund the amount as a result of the order of the appellate authority within one month from the date a certified copy of this order is produced before the respondent by the petitioner.;