Refund direction upheld where unjust withholding was found and no substantial question of law arose.

The Tribunal's refund direction was left undisturbed because it had given a reasoned finding that the authorities unjustly withheld the amount payable and acted contrary to natural justice. The High Court found no basis to interfere with that conclusion and held that no substantial question of law arose on the record. The challenge to the refund in cash from the personal ledger account therefore failed, and the Tribunal's order was sustained.

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Issues: Whether the Tribunal's direction to refund the amount in cash from the personal ledger account called for interference and whether any substantial question of law arose.

Analysis: The Tribunal had found that the authorities had unjustly stopped realization of the fund payable to the respondent and had therefore acted contrary to natural justice. On the record, the Court found no reason to disturb that conclusion and saw no basis for appellate interference. The Court also held that the matter did not give rise to any substantial question of law.

Conclusion: The challenge to the refund direction failed and the Tribunal's order was sustained.

Ratio Decidendi: Where the lower appellate forum has granted refund on a reasoned finding of unjust withholding and no substantial question of law is shown, interference is unwarranted.

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