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Judgment
C.N. Ramachandran Nair, J.—The only prayer is for a direction to the respondents to grant refund with interest. Since Tribunal passed orders allowing refund vide exhibit P4 order dated August 1, 1997 there will be a direction to the respondents Nos. 1 and 2 as the case may be to grant refund to the petitioner with interest u/s 44 reckoning exhibit P4 order of the Tribunal as a refund order and issue refund voucher within one month from the date of receipt of a copy of this judgment. Even though Government Pleader pointed out that the officer has passed refund order on November 17, 2003 pursuant to remand from this Court, the same is only a repetition of the order of the Tribunal granting refund. When specific orders of refund was issued by the Tribunal, it was incorrect on the part of the officer not to have issued refund voucher and there was no need to pass another order repeating the same order of the Tribunal. Therefore, interest has to be reckoned from the date of the order of the Tribunal as the Tribunal''s order is also a refund order in terms of Section 44 of the Act.
The writ petition is disposed of as above.