(This civil miscellaneous appeal is filed under Section 82 of the Employees State Insurance Act (hereinafter in short referred to as "the Act" for the purpose of convenience) by respondent No.1, the Deputy Director, ESI Corporation in E.I. Case No.41 of 2001 on the file of the Employees Insurance Court and Chairman, Industrial Tribunal-I, Hyderabad.)

2. Respondent No.1 herein, Amrutanjan Limited, a company incorporated under the Companies Act, 1956, filed the said E.I. Case No.41 of 2001 on the file of the Employees Insurance Court and Chairman, Industrial Tribunal-I, Hyderabad (hereinafter in short referred to as "the Tribunal" for the purpose of convenience) praying for refund of an amount of Rs.33,178/- paid by the said Amrutanjan Limited under protest and also Rs.11,301/- paid by the said company erroneously towards conveyance and washing allowances. The Tribunal, after referring to the respective stands taken by the parties, having settled the issues, recorded evidence of P.W.1, R.W.1, R.W.2, marked Exs.P-1 to P-16, R-1 to R-6 and ultimately came to the conclusion that the first respondent Amrutanjan Limited is entitled to the reliefs prayed for and accordingly allo