ORDER S.J. Vazifdar, CJ. (Oral) - The appeal under Section 35 of the Central Excise Act, 1944 was allowed. The petitioner was entitled to refund. The respondents have failed to pay the refund only on the ground that they intend filing an appeal. We are informed that appeal has now been filed. 2. In the circumstances, mere filing of appeal would not justify withholding the refund. However, with a view to enabling the respondents to obtain a stay against the payment of refund in accordance with law, this writ petition is disposed of by the following order :- The respondents shall pay the refund as per the order of the Appellate Authority by 31-3-2018 subject to any orders that may be passed in the appeal that has been filed by the respondents or in any other proceedings.