JUDGMENT Issue pertains to refund of amounts collected as security deposit in a proceedings initiated under Section 29A of the Kerala General Sales Tax Act (KGST Act). By virtue of Ext. P3 order passed by the appellate authority, the order imposing penalty under Section 29A was set aside. The petitioner claimed refund of the amount of security deposit remitted, in view of Ext. P3 order. Initially the petitioner was given a reply by the 1st respondent stating that the appellate order has not been implemented by issuing modified orders and only after getting such modified orders the refund can be effected. Subsequently, the petitioner made a request to the 2nd respondent in this regard and a modified proceedings was issued by the 2nd respondent, as evidenced from Ext. P6. In Ext. P6 refund of the amount of security deposit was ordered as contemplated under Section 44(2) of the KGST Act. On the basis of Ext. P6, consequential order was issued by the 1st respondent, as evidenced from Ext. P7. But in spite of such orders the 3rd respondent refused to effect payment of amounts covered under the refund voucher. Hence this writ petition is filed. It is conceded that, during pendency of this writ petition refund of the amount in question has already been effected and the petitioner had received such payment. The petitioner contend that the request for payment of interest due thereon under Section 44(2) of the KGST Act, read with Rule 43(3) of the KGST Rules, has not been granted. It is stated that since the appellate order setting aside the penalty was issued much earlier, the amount became due as on that date and as per the statutory provisions the petitioner is entitled to get interest due thereon. However, it is noticed that the authority concerned has not taken any decision on the claim for payment of interest. Hence, I am of the view that the petitioner can be relegated to the authority concerned with a request for issuing orders for payment of interest. If any such request is received, the 1st and 2nd respondents will take a decision regarding eligibility of the petitioner for the claim of interest, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If any such request is received, the 1st and 2nd respondents will take a decision regarding eligibility of the petitioner for the claim of interest, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The Writ Petition is disposed of with the above directions.