Final appellate order must be given effect; refund and rectification request cannot be ignored despite a pending challenge.

The final appellate order in favour of the petitioner had attained finality and could not be ignored unless set aside in accordance with law. A pending or proposed challenge did not excuse non-compliance, and the respondent was required to act on the petitioner's representation seeking rectification of the subsequent order. The respondent was also required to consider refund of any excess amount, if available, with interest under the applicable refund framework, and to pass appropriate orders within the stipulated time.

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Issues: Whether the respondent was bound to give effect to the final appellate order and consider the petitioner's request for rectification and refund of the excess amount.

Analysis: The appellate order in favour of the petitioner had attained finality and could not be disregarded unless set aside in the manner known to law. A pending or proposed challenge did not justify non-compliance, and the respondent was required to act on the petitioner's representation seeking correction of the subsequent order and refund of the amount, if available, in accordance with the statutory refund and interest provisions.

Conclusion: The respondent was directed to consider and pass appropriate orders on the petitioner's representation within the stipulated time and to refund the amount, if any available, to the petitioner.

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