Refund claim remained unadjudicated; writ petition was premature because the appellate authority had not finally decided the matter.

The appellate authority had not finally adjudicated the refund claim or granted refund on merits; it had only directed collection of original records and further examination of whether a refund case existed. Any observation that the petitioner's deposition might be accepted did not amount to a favourable determination. Because the refund dispute remained unsettled and no final order had been made, the writ petition was premature and not maintainable at that stage.

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Issues: Whether the appellate order had finally disposed of the refund dispute so as to sustain the writ petition and entitle the petitioner to refund.

Analysis: The appellate authority had not granted refund or finally decided the claim on merits. Its directions only required collection of original records and further ascertainment whether a case for refund existed. Observations regarding possible acceptance of the petitioner's deposition did not amount to an adjudication in his favour. Since the matter had not been finally concluded by the appellate authority, the writ petition was premature.

Conclusion: The application was not maintainable at that stage and was liable to be dismissed.

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