Refund cannot be withheld during pending revision unless the statute expressly authorises suspension of the appellate order.

Pending revision under the Andhra Pradesh General Sales Tax Act did not, by itself, justify withholding a refund arising from an appellate order. Rule 35 required the assessing authority to give effect to the appellate or revisional order and issue the refund within the stipulated time. Section 20 empowered revision, but it did not authorise disregard of a subsisting appellate order. Refund could be withheld only under section 33-C, and only with the previous approval of the Deputy Commissioner. In the absence of any section 33-C order, withholding the refund was unjustified and the refund had to be released to the assessee.

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Issues: Whether pendency of a revision under the Andhra Pradesh General Sales Tax Act justified withholding refund due under an appellate order in the absence of an under section 33-C of the Act.

Analysis: Rule 35 required the assessing authority to give effect to an appellate or revisional order and refund the amount found refundable within the stipulated time. Section 20 empowered the revisional authority to examine and revise orders, but it did not authorise the assessing authority to ignore a subsisting appellate order and withhold refund merely because revision proceedings were pending. Section 33-C specifically provided the power to withhold refund in cases where the refund-granting order was the subject of appeal or other proceedings, but that power could be exercised only with the previous approval of the Deputy Commissioner. Since no order had been passed under section 33-C, the pending revision by itself was not a lawful ground to deny the refund.

Conclusion: The refusal to implement the appellate order and withhold refund was unjustified, and the refund had to be granted to the assessee.

Final Conclusion: The writ petitions succeeded, and the assessing authority was directed to give effect to the appellate order and release the refund.

Ratio Decidendi: Pending revision does not by itself suspend the obligation to implement an appellate refund order unless refund is validly withheld under the specific statutory provision governing such withholding.

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