JUDGMENT The petitioner is a registered dealer under the Kerala General Sales Tax Act as also under the Kerala Value Added Tax Act. As per Ext. P2 order, an amount of Rs. 2,09,437/- has been paid by the petitioner in excess of what was actually due as tax. The respondent has in Ext. P2 order, while holding that the tax was paid in excess, stated that the said amount will be refunded on application. The petitioner's contention is that despite filing Ext. P3 application, the respondent has not refunded the amount. The learned Government Pleader on instructions submits that Ext. P3 application can be considered expeditiously. Accordingly, this writ petition is disposed of with a direction to the respondent to consider and pass orders on Ext. P3 as expeditiously as possible, at any rate, within one month from today. The amount found due as refund shall be refunded within a period of one month from the date of the order.