Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. At this stage of the hearing of the Writ Petition, the learned counsel appearing on behalf of the petitioner had submitted that, by an order, dated 07.10.2011, made in Appeal Nos. 20 of 2009 and 7 of 2009, relating to the Tamil Nadu General Sales Tax assessment years 2001-2002 and 2002-2003, had been decided in favour of the petitioner. 3. It had also been shown that an excess amount of Rs.60,10,249/-, had been paid in excess, by the petitioner, in respect of the assessment year 2001-2002, and a sum of Rs.51,61,012/- had been paid in excess, relating to the assessment year 2002-2003 and therefore the said amounts are liable to be refunded to the petitioner. 4. It had also been stated that the respondent department had filed Appeals against the proceedings of the Appellate Deputy Commissioner (CT) (FAC), dated 07.10.2011, in STA Nos.51 and 52 of 2012, on the file of the Sales Tax Appellate Tribunal and they are pending adjudication. It had also been stated that a stay order had been obtained against the order, dated 07.10.2011, which is in favour of the petitioner. 5. In such circumstances, the respondent is directed to refund the excess amount of Rs.67,10,249/-, relating to the assessment year 2001-2002, and the amount of Rs.50,76,012/-, relating to the assessment year 2002-2003 , subject to the petitioner furnishing a Bank Guarantee for 50% of the said amounts and on furnishing a personal bond for the balance 50% of the said amounts. The Bank Guarantee and the personal bond shall be executed, by the petitioner, to the satisfaction of the respondent. 6. The writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.