( 1 ). This is a review petition filed by Respondents 1 and 2 in Special Leave Petition (C) No. 18175 of 1993. By our order dated 26/11/1993, we granted special leave and, having heard the appeal, we allowed it and directed Respondents 1 and 2 to refund the monies recovered by them from the State Bank of Patiala upon certain bank guarantees.

( 2 ). The appellants had filed an earlier appeal in this court against a decision of CEGAT regarding the classification of toilet soap for the purposes of excise duty. Interim orders were passed in the appeal whereby stay of recovery of excise duty pursuant to the impugned order of CEGAT was granted on condition that 50% thereof was paid by the appellants to the excise authorities within 3 months and for the balance 50% the appellants furnished bank guarantees. The appeal was, ultimately, allowed. This court then stated that it "did not propose to go into the question of the refund as it is a matter to be dealt with by the authorities concerned in accordance with law. The appellants shall have to apply for refund and the authorities shall be required to deal with it in accordance with the law. It is for the authorities, therefore, to decide th