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<h1>Refund of pre-deposit ordered in appeal case; Respondent to return one lakh rupees within 2 weeks.</h1> The High Court of Judicature at Allahabad ordered the refund of a pre-deposit of rupees one lakh to the petitioner as the appeal was disposed of and the ... Refund of pre-deposit - pre-deposit for filing appeal - effect of appellate order setting aside adjudicating authority's decision - absence of demand following successful appealRefund of pre-deposit - absence of demand following successful appeal - Petitioner's entitlement to refund of the pre-deposit made for preferring the appeal after the Appellate Tribunal set aside the adjudicating authority's order and remanded the matter. - HELD THAT: - The Court accepted the petitioner's contention that the Appellate Tribunal disposed of the appeal by setting aside the adjudicating authority's order and remanding the matter. As a consequence of the appellate decision there ceased to be any subsisting demand against the petitioner in respect of which the pre-deposit had been made. The Court held that on these facts the petitioner has become entitled to the refund of the pre-deposit, and there was no objection to the claim for refund being granted. The entitlement to refund was made subject to the procedural requirement that a certified copy of the order be produced to the respondent directed to refund the amount. [Paras 2, 3]Petition allowed; Respondent No. 2 directed to refund the pre-deposit of rupees one lakh within two weeks upon production of a certified copy of the order.Final Conclusion: The High Court allowed the petition and directed refund of the pre-deposit of rupees one lakh, holding that once the appellate tribunal set aside the adjudicating authority's order and no demand subsisted, the pre-deposit was refundable; refund to be made within two weeks on production of a certified copy of the order. The High Court of Judicature at Allahabad ordered the refund of a pre-deposit of rupees one lakh to the petitioner as the appeal was disposed of and the order of the adjudicating authority was set aside by the Appellate Tribunal. Respondent No. 2 was directed to refund the amount within two weeks. [Citation: 1996 (2) TMI 140]
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