JUDGMENT R. K. PATRA, J. — This is a writ petition filed at the instance of the assessee for directing the opposite parties to grant refund under Section 14 of the Orissa Sales Tax Act, 1947. 2. The case of the petitioner is that for the assessment year 1993-94, the Sales Tax Officer passed order computing the refund payable to the assessee-petitioner at Rs.2,06,474.00 on the basis of which the petitioner has filed application for refund on 5.5.1996 in Form-XII which is enclosed as Annexure-1. Being dissatisfied with a portion of the order declining deduc¬tion of the value of free cement etc., it filed first appeal and the first appellate authority disposed of the first appeal resumpting the amount refundable to it. As no refund was granted, the petitioner filed this writ petition. The State of Orissa has filed counter affidavit wherein it has been stated that the Commissioner by virtue of his power under Section 14-D of the Orissa Sales Tax Act, 1947 (hereinafter referred to as ‘the Act’) has withheld the refund on the grounds stated in the counter. In the meantime, the State filed second appeal before the Sales Tax Tribunal being numbered as S.A. No. 3369 of 1995-96 which was disposed of on 6.4.2001 dismissing the State’s appeal and partly allowing the petitioner’s cross-objection but subsequently that order was modified under Rule 89 of the Orissa Sales Tax Rules to the following effect : “ 11. In the result, the appeal filed by the State is dis¬missed and on the cross-objection filed by the respondent the order of the learned ACSF is set aside. The assessment is remitted on remand to the learned S.T.O. for reassessment to the extent indicated above.” On 20.8.2001, the assessing officer in compliance to the Tribunal’s order passed a fresh assessment order for the year 1993-94 determining the amount refundable at Rs.3,40,049.00 out of which a sum of Rs.1,16,616.00 was adjusted towards the demand for 1994-95 and the balance refund was determined at Rs.2,84,433.00. 3. The grievance of the petitioner is that inspite of the order of reassessment, refund as accrued to it has not been given along with interest as permissible under the Act. 3. The grievance of the petitioner is that inspite of the order of reassessment, refund as accrued to it has not been given along with interest as permissible under the Act. Section 14-C, as amended by Orissa Act of 2002 (with effect from 25.9.2000) reads as under : “14-C (1) Amounts refundable under Section 14 if not refund¬ed within a period of ninety days from the date of receipt of the application in that behalf from the dealer, shall carry interest at the rate of ten per cent per annum with effect from the date of expiry of the said period. Provided that - (a) if the delay of any part thereof in granting the refund within the aforesaid period is attributable to the person to whom the refund is payable, the period of much delay shall be excluded for the purpose of calculation of such interest, and (b) the interest calculable shall be on the balance of the amount after adjusting the amount of tax, penalty or other amount due, if any, under this act from the dealer for any your out of the refundable amount on the date from which such interest is calculable. (2) No amount, the payment of which has been made by a dealer, whether pursuant to any order passed by any authority under this Act or by a Court, towards any tax, surcharge, penalty or interest payable for any period, shall, during the pendency proceeding includ¬ing appeal in respect of such tax, surcharge, penalty or interest before any authority under this Act or before any Court, carry any interest.” Prior to amendment, Section 14-C stood as under : “14-C. Payment of interest on refundable amount : Amounts refundable under Section 14, if not refunded within ninety days from the date of receipt of the application, in that behalf from the dealer, shall carry interest at the rate of eighteen percent per annum for the first ninety days and thereafter at the rate of twenty four percent per annum, with effect from the date of expiry or the period specified above.” 4. Section 14-D investing power with the Commissioner to withhold refund inter alia provides that if the refund is sub¬ject-matter of an appeal or further proceedings under the Act, the Commissioner has power to withhold refund. Section 14-D investing power with the Commissioner to withhold refund inter alia provides that if the refund is sub¬ject-matter of an appeal or further proceedings under the Act, the Commissioner has power to withhold refund. It is conceded by the State that no appeal has been preferred against the assess¬ment order dated 20.8.2001 nor any proceeding has been undertaken under Section 23 (4) (a) or Rule 80 of the Orissa Sales Tax Rules. Therefore, that order having become final, order under Section 14-D passed by the Commissioner, Sales Tax, has become infructuous. In view of this fact, the petitioner having applied for refund of Rs.2,06,464/- which is lesser than the amount determined in the reassessment (for which appropriate refund application has not been filed), it is entitled to get refund of the aforesaid amount of Rs.2,06,464/- along with interest as per Section 14-C as it stood prior to amendment for the period from 5.8.1995 to 25.9.2000 when the amendment come into force and after that as per the amended Section 14-C of the Act. The peti¬tioner is at liberty to ask for refund of the additional amount of refund flowing from the reassessment order dated 20.8.2001. The opposite parties are directed to refund the amount with interest by the end of March, 2003. The writ petition is allowed subject to the aforesaid direc¬tion. CH. P. K. MISRA, J. I agree. Petition allowed subject to direction.